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Evaluación y propuesta de mejoramiento del sistema de control interno para el área financiera del Ministerio de Transporte y Obras Públicas (MTOP) Subsecretaría Regional 6 provincia del Azuay

Abstract:

The present graduation degree thesis refers to the "EVALUATION AND PROPOSAL FOR IMPROVEMENT OF THE INTERNAL CONTROL SYSTEM FOR THE FINANCIAL AREA OF THE MINISTRY OF TRANSPORT AND PUBLIC WORKS (MTOP) REGIONAL SECRETARIAT 6 PROVINCE OF AZUAY", applying the COSO I method. This research will serve as support material for further research and as a guide for management of the financial area, since it provides information about the institution, its institutional objectives, compliance with current regulations; and the processes carried out by each of the units of the budgets, accounting and treasury. The first chapter refers to the previous study of the institution, detailing its antecedents, historical overview, strategic direction which reveals its mission, vision and objectives, its organizational structure by processes, and situational analysis. The second chapter refers to the Conceptual Framework of Internal Control, COSO I, Internal Control Norms according to the Comptroller General of the State. In the third chapter, the Internal Control System of the Financial Area is developed, applying the internal control evaluation methods: the questionnaire with respect to the five components of COSO I and the flowcharts that graphically represent the processes of the Activities to be carried out. In the fourth chapter the proposal for improvement of the Internal Control System is elaborated to establish a manual of functions and procedures, which facilitate the guidelines for the execution of the activities. The fifth chapter gives the conclusions and recommendations obtained during the development of the research work.