Diseño de un sistema de control interno para la “Estación de Servicio Luz Irene”, ubicada en el cantón Riobamba, provincia de Chimborazo

Abstract

Designing an internal control system for Irene located in the canton of Riobamba, province of Chimborazo aims to reduce risks in all pro and to provide its management with a decision-making tool to improve its staff s performance Internal control questionnaires based The model of the Committee of sponsoring organizations of the Treadway Commission (coso were applied for the proposal, the strength, weakness, opportunity and thread (swoD analysis was also done to determine the enterprise situation. In both management and operational areas establishing the right way to proceed.Control templates were posed for daily activities including policies and determining tasks.We conclude that applying the internal control system will improve activities such as staff s tasks since there will be a daily control system According to the internal control regulations and based on the enterprise mot To, that is, it is necessary team work for the enterprise to be efficient. We recommend this enterprise systematize the internal control activities obtaining efficiency.taking advantage of resources, disminishing risks and getting high levels of quality.