Evaluación integral del sistema de control interno en la compañía Constructora de Caminos S.A. por el periodo comprendido entre el 1 de enero de 2018 y el 30 de junio de 2020

Abstract

Ivonne Isabel Matute Méndez Jenny Maritza Patiño Tocto Página 2 Abstract This integrating project is focused on the Comprehensive Evaluation of the Internal Control System at Constructora de Caminos S.A. for the period from 1 January 2018 to 30 June 2020, to carry out the evaluation, the COSO III Integrated Internal Control Framework was used to determine the strengths and findings present in the internal control system and thus issue the pertinent recommendations and conclusions. The integrative project was carried out using different information collection methods such as questionnaires, interviews and narratives, as well as different verification techniques were applied to collect information, they were used in the execution of the evaluation, and with the results obtained were able to determine some deficiencies that are exposed in the internal control report. In the evaluation of the internal control system, it was possible to determine a level of confidence and a medium risk level, which indicates that the entity has controls with 50% functioning, in this way finding internal control strengths and deficiencies that require improvement actions for the good performance of the entity