Diseño de un sistema de control interno para la E-P empresa municipal de agua potable y alcantarillado de Guaranda E-P EMAPA-G, provincia de Bolívar

Abstract

The objective of this degree work was to design an internal control system in the E-P Empresa Municipal de Agua Potable y Alcantarillado de Guaranda E-P EMAPA-G in the province of Bolivar with the purpose of improving the organization and managment decision making. In this research, the inductive method was used for the analysis of the data obtained and the deductive method for the collection of secondary information. In addition, surveys were applied to employees and workers of the institution and internal control questionnaires using the COSO I method (Internal Control - Integrated Framework) were applied to management. At the request of the institution, flowcharts were drawn up of the most frequently used processes that have presented a high degree of confusion, which will allow us to identify those responsible for each activity and to improve each one of them, thus allowing us to identify the bottlenecks that have been generated and have caused inconsistencies. In conclusion, it was verified that the implementation of an internal control system allows the company to work efficiently, effectively and efficiently, therefore it is recommended to apply the proposed system that will promote continuous improvement in the institution.