Diseño de un sistema de control interno para “WBM Arquitectura de Bienes y Raíces” de la ciudad de Riobamba

Abstract

The design of an Internal Control System for WBM architecture of real estate of the city of Riobamba, has “As objective to guarantee the appropriate follow-up of the processes to reach adequate levels of efficiency, effectiveness and economy. The diagnosis on the current situation of the real estate company, has been developed through the use of control techniques, surveys and interviews with employees who collaborate in the organization and execution of a general evaluation through the application of the five components of the COSO III system. The results obtained from the evaluation made it possible to determine the lack of an updated organic structure, execution of administrative processes without the use of management indicators, poorly defined functions for job performance and the lack of technical support to assist in the development of activities and operations with high levels of compliance. This background has led to the conclusion that the company, since it does not have an adequate internal control system, does not guarantee reliable information, but especially the prevention of risky events due to the very activity of the organization, which is why it is necessary to adopt an appropriate control system that provides continuous improvement on the relevant aspects that directly affect the business practice, in order to achieve an appropriate administrative, financial and legal management of the activities carried out in the real estate business.