Diseño de un manual de control interno para la empresa Cevallos & Silva Cevsil Cía. Ltda. Riobamba, provincia Chimborazo

Abstract

The objective of this research work was the design of an internal control manual for Cevallos & Silva Cevsil Cía Ltda, company in Riobamba city, Chimborazo province, through a diagnosis based on COSO III, in order to establish procedures, policies and functions that help to achieve organizational objectives. Different research methods, techniques and instruments were applied, among them: interviews, observation and the internal control questionnaire, which were applied to the management and administrative accounting personnel, in order to know the real situation of the company. The development of the internal control manual was carried out through an analysis of the company's situation where the internal control was evaluated through COSO III, identifying the lack of a code of ethics, the lack of a procedures and functions manual, the lack of a functional organization chart, among others. To solve all these problems, an internal control manual was created containing a description of the values, principles and behaviors that the company's personnel must take into account in their activities, as well as a description of the processes and functions of each job position, accompanied by flow charts that describe the process, policies that regulate them, among other aspects. It was concluded that the company does not have a document that establishes functions, processes and behaviors that the personnel must have, omits responsibilities, omits processes, the financial information is not updated, there is duplication of functions, that is why this manual is designed to help to fully comply with the efficiency and effectiveness of the activities that are carried out in the accounting and administrative area. The directors of the "Unidad Educativa Pensionado Americano International School" are requested to immediately implement the manuals designed for the execution of the different administrative and operational activities in the institution, in order to achieve the proposed objectives.