Diseño de un sistema de control interno para el programa de apoyo académico “American English”, ciudad de Riobamba, provincia de Chimborazo

Abstract

The Academic Support Program "American English" in the city of Riobamba, province of Chimborazo, lacks clearly defined institutional objectives and has not effectively socialized its mission and vision to the staff. This situation has resulted in a need for more control in the work areas and an obsolete hiring procedure, which has generated problems in work performance. Therefore, this research focused on designing an internal control system to improve administrative and financial operations management. The methodology employed was qualitative and quantitative, using a non-experimental cross-sectional design due to the temporal nature of data collection. Research techniques and instruments were used, such as observation visits to the company, interviews with the manager and the accountant, checklists, and questionnaires. The population consisted of 15 employees, which made it necessary to calculate the sample size due to the limited population. As a result, shortcomings were identified, such as the absence of a code of ethics, a strategic plan, and manuals for functions and procedures. The lack of management indicators and the absence of segregation of duties, among other aspects, have adversely affected the company's organizational structure. In conclusion, the company's lack of organization can be attributed to the need for adequate internal control. Therefore, it was proposed that an internal control system using the COSO III integrated framework be designed to ensure that the company operates in an orderly, transparent, and secure manner