Evaluación al control interno de la Empresa Pública Municipal Mercado de Productores Agrícolas “San Pedro de Riobamba”, periodo 2016

Abstract

This work is an internal control evaluation of San Pedro de Riobamba public municipal farmer market enterprise; it was carried out in 2016. It aimed at determining its operation and the objective achievement efficiency and effectiveness. The strength, weakness, opportunity and threat (SWOT) analysis was done using correlation matrix and objective and strategy priorities. Besides, the procedures of each department were evaluated showing good and bad situations. The Committee of Sponsoring Organizations of the Treadway Commission (COSO I)-based internal control questionnaires were applied. It consists of five components and they are as follows: control environment, risk assessment, control activities, information and communication and monitoring. By applying this method, the following weaknesses were found: duplication of effort, unfamiliarity with the functions manual, lack of collection department job rotation, non-observance of recruitment manual, lack of training and lack of frequent staff evaluation. We recommend this enterprise follow the recommendations posed in the internal control report.