Diseño de un sistema de control interno para la Compañía de Transporte Pesado Hermanos Palomeque Troya Cía. Ltda. del cantón Quijos, de la provincia de Napo

Abstract

The main objective of this study was to design an internal control system for a heavy transportation company called "Hermanos Palomeque Troya Cía. Ltda" located in Quijos, province of Napo in order to ensure the optimal development of processes carried out by the company along with the optimal use of its resources. The study applied a qualitative approach methodology, a retrospective analysis, the collection of information and the construction of a proposal, all of this, thanks to the application of research techniques such as an interview, a survey and the observation where the main results were summarized in a matrix that considered: the data from the internal and external evaluation of the company that identified the most relevant results: the lack of processes and manuals for the development of organizational activities in the human resources department of the company. It is concluded that the design of the control system is fundamental for the company due to processes can be periodically defined and evaluated. Therefore, it is recommended to consider the application of the manual of functions, as well as the respective recommendations issued in the internal control report in order to improve processes and apply rules and policies to improve the administrative and financial management of the company