Diseño de un sistema de control interno basado en el modelo coso II para la empresa productos y servicios turísticos Pro&Seturs S.A., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present study was aimed to design an internal control system based on the COSO II model, for a company called Productos y Servicios Turísticos PRO&SETURS S.A headquartered in Riobamba city to allow the mitigation of business risks and the improvement in decision making processes. Before the development of the internal control system, it was necessary to make a preliminary visit to the company's facilities in order to understand the development of each operation in different departments of the company. Afterwards, a survey was applied to the staff, an interview with the manager and internal control questionnaires for each of the components of the COSOII to know the level of reliability and risk of the internal control of the organization, with which the policies, manuals, regulations and management indicators that formed part of the internal control system that provide reasonable assurance that the objectives will be met. It is concluded that the design of an internal control system based on the COSO II model allows the company a reasonable security during the fulfillment of its objectives and better decision-making processes. The company is recommended to implement this system for the proper management of business risks and the functioning of different activities or operations aimed at meeting its goals.