Diseño e implementación de un sistema de control interno para la empresa de servicios y mantenimiento limpieza, mantenimiento y jardinería REYCLEAN S.A. del cantón Latacunga, provincia de Cotopaxi

Abstract

The company REYCLEAN S.A., is dedicated to the general cleaning of all types of buildings, being a company that is managed empirically does not have an internal control system where the essential processes are established to meet its objectives, so this research work aimed to design an internal control system for the service and maintenance company cleaning, maintenance and gardening REYCLEAN SA of Latacunga, Cotopaxi Province, The methodology applied had a mixed approach, using as research techniques the survey to the personnel, the interview to the legal representative and the direct observation to the main activities that are developed in the organization, through the applied methodology it was determined that the company lacks an internal control system, lack of knowledge of the steps for the execution of the contracted services and the need to have mechanisms to evaluate the fulfillment of the internal processes. It is concluded that the company lacks an internal control system, affecting compliance with the objectives set by senior management, and that they are unaware of the responsibilities and controls that must be applied in order to safeguard the use of corporate resources. It is recommended to carry out the training process of the manual of functions to each of the employees of the company, then the processes and procedures of the activities that are developed in the company should be executed, trying at all times to safeguard the resources, the mechanisms for the evaluation not only of the performance of the personnel but also of the internal processes should be applied