Diseño e implantación de un sistema de control interno para fortalecer la gestión financiera de la Empresa Mega Azulejos del cantón Ambato, provincia de Tungurahua período año 2012

Abstract

The present research was focused to the “Design and Implementation of an Internal Control System to strengthen the Financial Management of Mega Azulejos Enterprise, in Ambato canton, Tungurahua province during year 2012”, as a response to the absence of an Internal Control System that let to guarantee the existence of an organizational plan including methods, policies, and procedures for the safeguard of its assets and the posterior verification of reasoning, reliability and opportuneness of the information to administrative, financial and operational level, tending to efficiency, effectiveness, economy and – over all – permitting to Human Talent to take part actively in the fulfillment of its prescribed responsabilities through a set of policies and procedures. The investigation was focused to carry out a diagnosis appraisal to measure the environment of control, risk levels, own control activities, information and communication mechanisms, in this aim a series of questionnaires strictly related to all the enterprise functional areas like managing, accounting, collecting, buying, sales and storage was validated with the purpose of understanding and valuing the different activities, components and elements that the control system integrates. Obtained results were analyzed for establishing the confidence and risk levels intro the processes so to get a rational base to formulate a proposal adjusted to expectations and needs of Mega Azulejos Enterprise, it consisted of the design of a functions handbook, processes handbook, flowing diagrams on processes, risks evaluation, administrative policies and operational policies that will help to fulfill the internal control objectives, and to the strengthening of the administrative and financial management, as well as the proper fulfillment of the legal norms that guarantee the business growing and sustainability.