Diseño de un manual de control interno para CASARI, del cantón Ambato, provincia de Tungurahua

Abstract

The purpose of the research work was to design an internal control manual for CASARI company, in Ambato canton of Tungurahua province, through the development of administrative tools that allow the fulfillment of business objectives. In order to carry out the research, different research techniques were applied, such as direct observation and the application of surveys to the 39 workers who work in the entity. To know about the reality of the company through primary sources; methodologically it was worked with a qualitative approach at the exploratory and descriptive levels, the methods used were deductive and inductive. For the design of the internal control manual, a code of ethics was proposed for better functioning of the organization. A manual of functions and procedures was prepared in order to avoid duplication of functions. Also, for the adequately manage risks, indicators and matrices were designed to counteract such risks. A communication manual was established containing appropriate policies to achieve effective communication at all levels of the organization. Since several shortcomings in internal control were detected during the investigation, such as the lack of a periodic performance evaluation of personnel, the absence of an internal control manual and an updated code of ethics, the lack of a manual for risk management, among others, it is suggested that the manager socialize the proposed internal control manual and apply it immediately, as it has been designed to ensure compliance with the objectives established by the company and avoid catastrophic risks that could affect the company's activities