Informe de investigación que deriva en la propuesta de mejora del sistema de control interno del área administrativa - financiera del Colegio Técnico Salesiano Don Bosco (CTSDB) basado en el modelo COSO 2013

Abstract

This research report was carried out to analyze prospectively the improvement of the internal control system in the administrative-financial area at Colegio Técnico Salesiano Don Bosco (CTSDB) based on the COSO 2013 model given that the current system is not sufficient for efficient management and institutional operations which has resulted in late submissions of internal and external obligations, duplication of activities, generation and accumulation of errors. The methodology used in this report was deductive and descriptive whose unit of analysis was the administrative-financial area at Colegio Don Bosco consisting of a team of eight people who were also considered as the population and sample for the research. The results obtained from the conducted surveys and interviews were used as a primary source of information and the analysis of the current internal regulations served as a secondary source. The information collection techniques for this research consisted of surveys which included between 45 and 38 questions for the collection, accounting, and fixed assets units as well as interviews to identify and describe the main procedures and document review. Through the evaluation of the internal control system by using a contemporary model such as COSO 20213, certain deficiencies were identified which have prevented the administrative-financial area from achieving an optimum control environment, maintaining a minimum level of risks, strengthening its control activities, or improving and renewing the forms and means of communication so that an adequate supervision can be achieved over time. Additionally, the procedures of the said area were documented, and prospective controls were proposed.