Diseño de un sistema de control interno basado en el modelo coso I para las áreas técnica y contable de la compañía Cevallos y asociados consultores CEVACONSULT Cia Ltda.

Abstract

Nowadays, most of the companies are exposed to internal and external factors that may affect its activities, in fact, the purpose of this work is to design an Internal Control System for Technical and Accounting of Cevallos Company and Associates Consultants Cevaconsult. Cía. Ltda from Guayaquil city based on the COSO model I in order to ensure efficiency in their operations, comply with the disposal and valid regulations, the financial information will be reliable and it will use as a support for decision-making. At the preliminary visit to the Cevaconsult Company flaws were detected in different areas due to the lack of manual controls, policies and procedures, being more specific in their technical, administrative and accounting areas that are running most business operations without them, this could not keep operating. Therefore an internal system control was designed, including manual functions, policies and procedures, due to these instruments contribute to the internal control system work effectively, they provide the members of organization guidelines, standards and proper procedures for performance of their duties. In addition to development of this work and learn deeply the situation of the company internal control questionnaires, flowcharts leaf findings and which allowed to know the risks and weaknesses in each of its processes and design the necessary checks to mitigate risks and prevent errors.