Diseño de un sistema de control interno basado en el modelo COSO II, para la Compañía Corporación CFC S.A. en la ciudad de Riobamba en el periodo 2015

Abstract

The present investigation work deals with contributing to security of both the accounting and the administrative system of the Enterprise Company Corporation CFC S.A in Riobamba city, as the good functioning of the internal control secures the objective accomplishment. The Internal Control System is developed on the basis of the Coso II model in which its components are: Environment of Objective Control-Establishment; Identification- Evaluation-Response at risk; Control Activities; Information-Communication and Monitoring. The Control Environment is the structure of all system, with the Management responsibility; the person in charge of making accomplish and supervising the implementation process, which will be lined up with the enterprise objectives. In the risk evaluation, the enterprise must identify both internal and external risks; consequently these risks are evaluated and mitigated if possible. It is also important to establish control devices in each enterprise area such as activities to generate the processes led to the achievement of objectives and goals. For the internal control system to be efficient it is necessary to carry out a constant monitoring as well as the periodic evaluations which will permit to verify, on time, errors and possible deviations to successfully accomplish this process. Finally, this proposal application will improve the control system in the different enterprise areas: Management, Credit Assistant, Operation Department, Document Recovery department.