Diseño de un sistema de control interno, a la Junta Administradora de Agua Potable Regional Hualcanga del cantón Quero, período 2016

Abstract

The design of an Internal control system, to the administrative board of drinkable water from Hualcanga zone of Quero canton, period 2016; aims to save resources of the organization through control tools. For the execution of the system, questionnaires of internal control were developed by means of the COSO I method, which allowed to propose ways to help boost factors to improve the control of procedures followed by this structure: Situational diagnose, assessment strategies, manual of duties and manual of processes. As a result, it was found that the internal control system will help, through the use of manuals, to identify tasks, duties and procedures addressed to control all areas, to have a defined structural and functional organization, an internal management of the institution and favorable customer service. It is recommended to apply the proposed system to improve efficiency and the use of resources in order to prevent the loss of them and so making sure the functioning of the institutional processes.