Evaluación y mejora del sistema de control interno de la Empresa Fundiciones y Laminaciones Australes S. A. en el periodo 2015

Abstract

COSO internal framework proposes five components to apply in internal control and involves, since its planning thru its application, the organization as a whole in order to achieve the objectives set by the board of directors and monitored by the manager.

Fulaustra is a manufacturing enterprise from Cuenca, Ecuador. Its activity is mainly producing aluminum discs for Indalum (manufacturer of pans, pots and other kitchen items), however after fourteen years Fulaustra’s customers list has become wider. This means that the first structure has changed with no planning or control related to any system which may help to measure results and efficiency.

This document includes an evaluation to the internal control system in Fulaustra, according to the COSO framework’s five components, as well as a proposal to reduce and solve the discrepancies where the efficiency levels are lower.