Propuesta de un sistema de control interno para el Hotel Mansión Santa Isabella de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The proposal for an Administrative Control System for the Hotel Mansion Santa Isabella in the city of Riobamba, Chimborazo Province, allows the improvement in operational, financial and administrative processes and opportune making decisions for achieving the objectives that the hotel persecutes. Internal control is used to characterize the results of the making decision, which tends only to correct the past for a better future, to achieve the objectives of an effective and efficient manner by using a set of procedures and mechanisms that permit to check that the objectives be safeguard to predetermined aims, the hotel Mansion Santa Isabella suffers a lack of an Administrative Control System that provides a better administration and dynamism of the operations, to give a better service to both the internal and external client. Through the Administrative Control System which has been proposed seeks to obtain efficiency and effectiveness in the processes and activities of the Hotel Mansion Santa Isabella, in addition a risk map was elaborated to foresee some political events, market environments, and from human resources, by developing also an Accounting Handbook to facilitate the accounting processes based on the IFRS and IAS.