Diseño de un modelo de control interno, basado en el método COSO III, aplicado al Fondo Complementario Previsional Cerrado – Docentes de la Escuela Superior Politécnica de Chimborazo

Abstract

This research paper “Designing an internal control model, based on the COSO III method, applied to the provisional supplementary fund closed – teachers of Chimborazo Polytechnic School” aims to contribute and improve the administrative. Accounting and managerent financial of FCPC – DESPOCH. In the reserch process and for the preparation of the proposal has been used different techniques and research tolos such as: interviews with excecutives, manager and staff, internal control questionnaires,direct observation and flow chart. Study used types were: field, descriptive, inductive, deductive, and bibliographic and virtual support material which were supporting to sustain this work titling and expand the study performed. The model of Internal Control is an indispensable tool that facilitates building control standards, monitored effectively and in due time to contribute the achieving of the objetives of the entity. By omplementing the model of internal control that is proposed, it is to improve existing controls within the FCPC – DESPOCH with the goal that activities are carried out with geater efficiency, effectiveness and economy towards continuous improvement of any entity.