Diseño de un sistema de control interno para la Cruz Roja de Chimborazo, cantón Alausí

Abstract

The objective of this research called "Design of an Internal Control System for the Red Cross of Chimborazo, Alausí canton," was to determine the levels of efficiency, effectiveness, and economy in the fulfillment of institutional objectives. For the development of the Design of the Internal Control System, it started from the analysis of the results obtained from the survey applied to the collaborators of the institution, in order to have a diagnosis; subsequently, the internal control system was evaluated through the application of the questionnaire based on COSO III, to later apply the formula to measure the level of confidence and the level of risk, and after that, qualify using the measurement matrix of risks and carry out their respective analysis. As result of the evaluation, it was possible to determine that the entity does not have an efficient internal control system, it presents several weaknesses regarding risk assessment; it does not have an updated structural organization chart, it does not have adequate control tools, there is poor communication, it does not have policies for hiring personnel and there are no training plans for staff. The foregoing allowed concluding that the entity must implement an adequate control system that allows correct control over internal processes to generate reasonable security for the institution, in this way the recommendations given at the end of this research work must be considered