Sistema de control interno para mejorar la administración de la Empresa Agroservicio “CAMNU” de la parroquia Sucúa, cantón Sucúa, provincia de Morona Santiago, período 2015

Abstract

The current research study aims to implement an Internal Control System in order to improve the Management at Agroservicio “CAMNU” Company in Sucúa Parish, Sucúa canton, Morona Santiago Province during 2015, which is developed for determining the weaknesses and shortcomings in administrative and operational processes applying the internal control components by COSO method and thus, improve the management and safeguard Human and Financial resources. That is why; objectives, policies, principles, ethical values, processes, internal control questionnaires, finding sheets are established through inductive-deductive method. Surveys were applied to all staff and thus, know the level of risk and confidence with the following findings: there are no policies, functions and processes manual which generate problems that need to be solved. Furthermore, sales are not recorded timely, and there is no an inventory control system. Consequently, it is recommended the implementation of internal control proposed in all areas of the company with periodic reviews like assessments which will allow measuring the efficiency and effectiveness in the procedures and optimizing resources.