Título: Aplicación del sistema de control interno basado en el modelo “Coso I” como herramienta didáctica que establece la metodología a aplicar para evaluaciones de control interno. Caso de estudio: Unidad Contable de la Dirección Financiera de la Universidad Técnica Del Norte

Autor(es): CABRERA YEPEZ KATY ELIZABETH, JARAMILLO MEDIAVILLA LORENA GUISELA, TORO ECHEVERRIA PAUL ALEXANDER

Fecha de publicación: 01-dec-2020

Resumen: This research work deals with the Application of the Internal Control System based on the COSO I Model as a didactic tool that establishes the methodology to be applied for Internal Control evaluations. The Ac-counting Department of the Financial Management of the Technical University of North, in order to carry out a correct use of public resources, this study starts from the need to evaluate each of the internal control components and determines possible risks that may arise in the processes carried out in the Accounting Department, in order to mitigate them to achieve the objectives: operational, Financial Information; and, Compliance with legislation and regulations that rule public institutions. This research is quantitative with a bibliographic, descriptive and field approach. The results obtained indicate that the general level of con-fidence is 78%, as a result of the comprehensive evaluation of the accounting department internal control system. In conclusion, a high confidence rating was determined through an average of the results of the five evaluated components.

Palabras clave: INTERNAL CONTROL, SYSTEM, COMPONENTS, ACCOUNTING, DIDACTIC TOOLS

ISSN: 2550-6889

Tipo publicación: Artículo