Diseño de un sistema de control interno para la Empresa SERVICDENTAL CÍa. Ltda. de la ciudad de Riobamba, provincia de Chimborazo

Abstract

This titling project deals with the “Design of an internal control system for Servicdental Cía. Ltda. Enterprise of Riobamba city, Chimborazo province” which was effected to improve its administrative and financial management. The implemented research methodology included direct observation, literature review, interview with the manager of the company, employee surveys, in addition to questionnaires of evaluation of internal control based on the COSO III method. It was evidenced that currently do not exist processes of internal control in the different areas of the business, accounting and financial processes are carried out by the accounting area of the enterprise without any type of control or specification of the procedures, just as there is not a formally defined organizational structure, or functions and procedures manuals. The design of an internal control system was carried out based on this problematic, within whose content is specified: organizational structure, Internal Control regulations, functions manuals, accounting manual, procedures manual. It is recommended an appropriate action according to the established internal control in the enterprise so it has a promising future.