Diseño de un sistema de control interno basado en el COSO III para la estación de servicios Los Alamos del cantón Riobamba, provincia de Chimborazo

Abstract

The Los Alamos Service Station lacks a document in which values and moral and profesional principles are established, it also lacks an adequate delimitation of responsibilities and functions for the personnel, lack of manual of processes and procedures, lack of a communication plan and absence of control mechanisms that are designed to evaluate the activities of the entity, for this reason, the objective of the research was to design an internal control system based on the COSO III method in order to improve an adequate execution of the activities and propitiate reasonable security in the administrative and operative processes. The methodology implemented was of qualitative and quantitative approach, using a descriptive level, a non-experimental and transversal design was used, the type of study was field and documentary to acquire information through the application of research techniques and instruments such as direct observation and the survey applied to the entity's personnel. Based on the methodology used, it could be evidenced that Estación de Servicios Los Álamos does not have an internal control that allows reducing risks and helps to achieve the institutional objectives. In this context it is concluded that Estación de Servicios Los Alamos has major shortcomings such as the absence of standards, policies, processes and activities in each of the departments being an obstacle to the achievement of institutional objectives, so it has been made an Internal Control System to mitigate risks to acceptable levels.