Evaluación del sistema de control interno a Dispanel Cía Ltda., del cantón Santo Domingo, provincia Santo Domingo de los Tsáchilas, período 2019

Abstract

The present study was aimed to evaluate the Internal Control System at Dispanel Cía. Ltda., located in Santo Domingo canton, Santo Domingo de los Tsáchilas province, period 2019, by reviewing its operations and processes so that they are carried out with a degree of efficiency and effectiveness and thus be able to achieve the proposed objectives. For this, the mixed approach was used, the methods, techniques and instruments such as the observation that helped to have a broad knowledge about the current of the company, in addition an interview was also applied to the manager of the company who was a support to determine the possible weaknesses. On the other hand, for the evaluation of the Internal Control, questionnaires based on COSO I were applied. It is also worth mentioning that among the weaknesses found are the negative control of stocks, the dates of acquisition of the merchandise are not identified, there are no communication channels, the existence of merchandise does not coincide and there are product shortages. Due to the foregoing, it was recommended that the management execute an inventory control system applying the ABC method that allows the control of the merchandise according to the importance, quantity and value to keep the supply chain organized, optimizing the purchase cycle to obtain higher prices. results, implement an internal communication plan to socialize policies, objectives, goals and strategies of the organization, allowing the achievement of the objectives and an effective organization among the staff and the activities which helped the institution to make better decisions