Diseño de un sistema de control interno basado en el Coso III para el registro de la propiedad del cantón Quinindé, provincia Esmeraldas

Abstract

This research work focused on designing an internal control system based on COSO III, for the Property Registry of the Quinindé canton, Esmeraldas province, and its influence on the regulation of accounting-financial processes and adequate decision making. For the development of the research, inductive and deductive methods were applied, using techniques and instruments such as interviews, surveys, and observation techniques to support the diagnostic phase in which organizational weaknesses such as the lack of manuals, policies, and procedures, lack of knowledge of financial administrative processes are evidenced. For the process phase, internal control questionnaires based on the COSO III model were used, developing the 17 principles that make up this model, grouped into five components: control environment, risk assessment, control activities, information system, and supervision of the control system - monitoring, information that allowed determining that the financial administrative area is the area with the highest level of risk, since it concentrates more weaknesses than other areas. The lack of guidelines that allow having an internal control of all financial administrative operations causes a lack of responsibility, and undefined processes, among other factors, all these weaknesses are generated by a lack of financial administrative knowledge. For this reason, it is proposed to implement an internal control system designed to mitigate the weaknesses and contribute to decision-making and high institutional performance.