Propuesta de implementación de un sistema de control interno bajo el modelo coso I en el área de recaudación de la Empresa Pública EMOV EP de la ciudad de Cuenca

Abstract

The purpose of this research work was the analysis and development of a model of internal control for the tax income area of EMOV - E.P. Company, which intends some improvement for all this process with the objective of guarantying better controls that are focused on the weaknesses and promoting the effective and efficient development of all this area as a whole. If the internal control is considered as a process that is developed by all the members of a society to get the organizational objectives, it requires of the support and participation of all the members of a company with no exception; so that, as a group, they can get the real security that the area is making progress. In order to induce the area activities to a constant improvement process, the corresponding analyses were made, and with these results, the proposals for all the functioning in each one of the tax income branches that are part of the area were outlined. All these proposals constitute the result of the research work and are directly oriented to attend both the control needs and the normal development of the area activities.