Diseño de un sistema de control interno para la empresa “Centro Ferretero la Inmaculada”, del cantón Riobamba, provincia de Chimborazo

Abstract

The present study consisted of the design of an internal control system for Centro Ferretero "La Inmaculada" located in Riobamba city, province of Chimborazo, which was developed by applying all the components of COSO III with the purpose to achieve the objectives and policies established by the company. To develop this proposal, a survey and an interview were applied to all the employees along with the direct observation to obtain information from each area in order to verify the level of certainty with which activities and operations are carried out. An administrative evaluation was also applied to the manager, where it was determined that there is a lack of an appropriate internal control that supports the efficiency and effectiveness of the institution, causing a poor performance in control operations. Therefore, this proposal consists in the implementation of an internal control system that provides reliable, precise and clear information about the policies and procedures that must be applied in all the activities, projects and operations carried out, which always should be oriented to mitigate risks. Due to the aspects mentioned before, the implementation of this proposal is recommended, to strengthen and improve operational management in order to optimize business resources, and also ensure the continuous improvement, protection of assets and the quality of service.