Diseño de un sistema de control interno para la Compañía Aérea Amazonia Verde Cía Ltda., cantón Morona, provincia de Morona Santiago

Abstract

This titling work proposes to design an Internal Control System for the Amazonia Verde Air Company. Ltda., Canton Morona, Morona Santiago Province, to be an administrative tool that ensures constant and sustainable growth and thus optimizes the company`s resources. The investigation techniques used were the observation for the visual verification of the elementary points and to identify the steps to be fulfilled in each one of the activities, an interview guide that was applied to the legal representative to know how the internal activities are carried out. Also, employee surveys were carried out to know if the issue raised is viable and if this is a contribution to the proper functioning of the organization. The findings were: the organic structure is not well defined, there is a total absence of functions defined by charge, so it is unknown what the responsibilities of each of them are, the company processes are not presented to employees in Flowchart form. This proposal contains a process manual, procedures as well as an administrative and accounting manual as well as evaluation mechanisms and indicators. It is recommended to carry out periodic evaluations to know if the processes have been carried out properly in the case of not being able to take corrective measures on time.