Evaluación comparativa del sistema de control interno del sector comercial y del sector público del Cantón Morona
The development of economy and technology, in a society, causes in public and private entities, it becomes a challenge mitigating the risks that may affect the achievement of the objectives of the organization. A system of internal control, is a comprehensive process designed and made by the highest...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2017
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6297494 |
| Source: | Killkana sociales: Revista de Investigación Científica, ISSN 2528-8008, Vol. 1, Nº. 1, 2017 (Ejemplar dedicado a: Revista Killkana Sociales), pags. 31-38 |
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| Summary: |
The development of economy and technology, in a society, causes in public and private entities, it becomes a challenge mitigating the risks that may affect the achievement of the objectives of the organization. A system of internal control, is a comprehensive process designed and made by the highest authority and all members of the organization, with the aim of: reliability of financial information; comply with laws and obligations; safeguard the resources or assets. The Internal Control Systems are designed according to the nature and operations of the entity, but there are universal models Internal Control, one of these Control System COSO I. The research was to evaluate comparatively the Internal Control Systems in the private sector and the public sector, the canton Morona, using as an evaluation tool the questionnaire according to the COSO model I. the results show that in both sectors have a high commitment to the organization and the objectives leading its development, however in the public sector they are procedures according to legal bases, while in the privatesector there is an absence of formalism in implementing these practices. |
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