Evaluación del control interno de la Facultad de Ciencias Pecuarias de la Escuela Superior Politécnica de Chimborazo de la ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

This research aims at conducting an Evaluation of internal control of the Faculty of Animal at the Escuela Superior Politecnica de Chimborazo in Riobamba, in the province Chimborazo, in 2013.Which allowed measuring the degree of effectiveness and economy of operations and the level of achievement of objectives. It was performed by a general diagnosis on the operation and the current reality of the academic unit, which was provided and collected by administrative staff of the faculty, this allowed to develop the analysis of the five components of the COSO I method, control environment, risk assessment, control activities, information and communication, monitoring indicators of efficiency, effectiveness and economy. Among the weaknesses found is the downgrading of the mission and vision, lack of structural organization chart, absence of a procedures manual, breach of duties by the administrative staff, among others. The solutions given to existing problems is an improvement plan in which the implementation of an internal control system to help identify all hazards, continuous monitoring of the activities of the administrative staff, rules for compliance described objectives, rules and administrative procedures.