Evaluación al sistema de control interno del mantenimiento y operación de la infraestructura civil de la Empresa Eléctrica Regional Centro Sur C.A. – período 2022-2023

Abstract

Internal control is a fundamental component for ensuring administrative efficiency and the proper use of public and private resources within mixed-ownership companies. In this context, the present study analyzes the Internal Control System of the Civil Works Department, part of the Administrative and Financial Directorate of Empresa Eléctrica Regional Centro Sur C.A. the analysis focuses on the eleven processes that make up Operational Management Model, whit the objective of identifying strengths, weaknesses, and areas requiring improvement within institutional operations. The evaluation was conducted using structured questionnaires developed in accordance whit the Internal Control Standards issued by the Office of the Comptroller General of the Stade of Ecuador. These standards provide guidelines aimed at promoting transparency, regulatory compliance, and the reliability of financial information in that administer public resources. The results revealed several findings that highlight opportunities to enhance the design, implementation, and effectiveness of the current Internal Control System. In response to these observations, an improvement proposal was developed, which includes a proposal Action Plan designed to ensure the implementation of the recommendations presented in the Internal Control report. Additionally, an Interna Control Manual was prepared to standardize and regulate the procedures associated whit the Operational Management Model. Together, these instruments aim to strengthen administrative practices and promote a more organized, ethical, and efficient management within the company.