Evaluación del control interno mediante la metodología COSO 2013 al departamento financiero del Instituto Ecuatoriano de Seguridad Social, Centro de Especialidades Letamendi en el período 2016 - 2017.

Abstract

The internal control is a tool that allows obtaining an accounting information with a reasonable security, one of the most used models worldwide is COSO 2013. The investigation focused on the internal control evaluation of the Letamendi Specialties Center in the financial department, through this methodology. The research had a mixed approach, was descriptive, field and cross-sectional. The data was collected from the Financial Coordinator, Administrative Director and Human Resources Coordinator of the medical center, through a structured interview based on the 17 principles of the model, which in turn allows to evaluate its five components. Likewise, an in-depth interview was carried out with the personnel of the Accounting, Treasury and Employer Responsibility, to know their opinions on the internal control in the entity. It was identified in the study of the five components which are control environment, management and risk prevention, control activity, information and communication and supervision and monitoring that obtained a confidence level of 58%. The proposal consisted of group workshops with the staff, activities of socialization of the code of ethics and values, ethics surveys, control in the retention of payments in treasury, control when filing invoices of the SRI, control of the employer's responsibility, daily treasury bulletin, fraud detection system, fraud prevention policies and training to avoid them. It is concluded that the evaluation of internal control in the institution will improve the efficiency and effectiveness of the financial department.