Diseño de un sistema de control interno para la Empresa Pública “Museo Arqueológico y Centro Cultural de Orellana”, del cantón Francisco de Orellana, provincia de Orellana

Abstract

The design of an internal control system for the public company "Archaeological Museum and cultural center of Orellana," located in Francisco de Orellana canton, Orellana province, seeks to improve efficiency, effectiveness and economy in the management of the company resources. In order to accomplish this objective; the method of evaluation of internal control, COSO III was used. This method includes the following components: Control environment, Internal Control Activities, Risk assessment, supervision and monitoring, and, Information and communication. In order to evaluate each one of the components; questionnaires were applied to the officials and administrative personnel, which enabled to measure the levels of risk and confidence of each of the activities and procedures implemented in the entity. The outcomes collected became the basis for a proposal that involves the identification of the critical areas requiring the implementation of internal control standards and procedures by using flowcharts, role assignment, and responsibilities at the different hierarchical levels. In addition to these activities, both, conclusions and recommendations were established to strengthen, enhance, and generate a culture of foresight, responsibility, ethics, and professional solvency when managing institutional resources. It is recommended that MACCO (Archeological Museum and Cultural Centre of Orellana) makes use of the structure and model of Management by Processes to generate high levels of efficiency in the operations addressed by each function.