Elaboración e implementación de un sistema de control interno en la Empresa Publicitaria Design Studio de la ciudad de Macas, cantón Morona, provincia de Morona Santiago periodo 2018

Abstract

The purpose of the present degree work is to develop an internal control system in the advertising company Design Studio, with the implementation of processes and procedures that will contribute to the achievement of goals and objectives, for which it was started with an evaluation of compliance with the principles from where the COSO III was born, with its five components, bibliography was revised for the construction of knowledge, later the uses of the descriptive, explanatory and field types were defined to obtain information to have the elements of the internal control system . As part of the preparation, it has a business philosophy, code of ethics, organization chart, functions manual, processes, evaluation, communication and performance plan, which includes management indicators and key controls that can be applied at any time. finalizing it was concluded that the company did not have evaluation parameters, therefore it must have an internal control system that must be socialized to the staff to avoid errors that affect the economic development of the company, among its shortcomings the ignorance of the functions that each of the employees of the company must perform, failure to meet the goals set for each of the fiscal periods and the absence of a code of ethics that regulates the conduct of the personnel, establishing the behavior expected of them and the sanctions , of which it is recommended to socialize the structural organization chart and the manual of functions where it is established For each of the employees, you can also identify how they interact with each other, the same process must be done with the code of ethics and the internal work regulations where it is defined how the aspects that arise can be the company .