Diseño de un sistema de control interno para la empresa Ecuatran de la ciudad de Ambato, provincia de Tungurahua

Abstract

The design of an internal control system for the company Ecuatran in Ambato city, Tungurahua province, aimed to develop an internal control system using COSO III, for improving both material and financial resources. The research employed both quantitative and qualitative methodologies, including surveys of administrative staff and interviews with the legal representative. It was determined that there is no code of ethics within the organization, no evidence of supervision processes within the company, a lack of formal evaluation of internal processes to verify compliance with assigned activities by area supervisors, and a lack of control mechanisms to periodically reduce deficiencies and their impact on the company. Furthermore, the evaluation of the internal control system resulted in an overall confidence level of 86% and a control risk of 14%. This reveals missing documents in all five components. Subsequent actions included the development of a code of ethics, updating the risk matrix, creating a process manual, establishing a communication channel, and proposing mechanisms for proper supervision processes. Finally, these administrative tools allow the company to make informed decisions, thanks to the implementation of an efficient internal control system that benefits the achievement of its business objectives.