Sistema de control interno bajo la metodología COSO III y la toma de decisiones en la empresa DISENSA del cantón Cevallos

Abstract

This research shows the incidence of the internal control system in the decision making at Disensa Cevallos enterprise. In order to implement this case analysis, it was used instruments such as: a checklist and a survey to collect information which corroborates with the variables under study. These instruments were applied to the owner manager and the contributors who were involved in the object of study. In this manner, it was performed a preliminary assessment of the problem and its environment in order to define shortcomings during the implement of the internal control system and all factors that incur in the decision making. Thus, it will be feasible to perform a thorough analysis that provides practical and timely solutions for an adequate evaluation of the administrative management of the enterprise. A measuring instrument that will allow to solve the problem into the enterprise is the design of an internal control system based on the COSO III methodology, which is a fundamental tool for the decision making since it favors the administrative management of Disensa Cevallos enterprise.