Sistema de control Interno y optimización de la gestión administrativa en el Almacen Burton del cantón Riobamba

Abstract

This thesis entitled “Internal Control System and Optimization of Administrative Management in Riobamba Canton Burton Store”, is intended to provide a tool to optimize the administrative and control resources in an organized and efficient. The methodology used for the development of the thesis is qualitative-quantitative method is applied to the COSO. The development resulted in the report which discloses the absence of an internal control system, lack of strategic planning, lack of standard operating procedures and regulations, lack of professional training plus an administrative mismanagement. We concluded that the administration does not fulfill the basic functions to charge resulting in that the store is not organized and delay the progress of the company. As recommended to the Management and Administration to implement the proposal, strategic planning is done by defining guidelines for managing staff, developing procedures manuals that integrate the description of the roles and responsibilities of each position, as well as internal regulations that are clear store policies, design a training plan to improve job performance and labor management tools and indicators in order to monitor and improve operations.