Diseño de un sistema de control interno para la Constructora Loja Jara Cía. Ltda., cantón Taisha, provincia de Morona Santiago, período 2018

Abstract

The purpose of the present degree work is to design an Internal Control System for the Construction Company “Loja Jara” Cía. Ltda., Taisha Canton, Morona Santiago Province, period 2018, with the purpose of evaluating the level of effectiveness, efficiency, and economy with which the different resources of the company are used, elaborating the administrative and control tools that allow safeguarding the resources of the company. For the methodological part interview manager and employee surveys were used to gather reliable information and gives an approach with the employees for the elaboration of a reliable internal control system due to the problems related to the lack of a structural organization chart, manual of functions and processes that define the key actions of each activity of the company. In the proposed framework, administrative tools were developed by component. In the control environment code of ethics was designed, in risk assessment, a risk map was designed considering the deficiencies and threats. In control activities, we have the manual of functions and processes, followed by the mechanisms to evaluate them. Finally, it was concluded that the company did not have evaluation parameters; therefore, it must have an internal control system that must be socialized to avoid errors that affect the economic development of the company. It is recommended to apply the manual of evaluations and management indicators in the use of resources.