Diseño e implementación de un sistema de control interno para SEGURAZUAY Cía. Ltda., asesores productores de seguros, bajo el esquema COSO ERM

Abstract

Abstract: The updated implementation of a framework of internal control is one of the unresolved tasks in organizations of medium and small size when considering applying a methodological framework that requires a significant amount of resources; and sometimes the benefit is not clearly perceived. The work of the Treadway Commission, whose final effect was reflected in the development of the COSO report; and in its most advanced level COSO ERM, allowed the best internal control practices will be widely distributed, providing a wide range of organizations management techniques regarding risks affecting their operations, whose validity is explained in its wide dissemination internationally. The implementation of an internal control system for a small company in the city of Cuenca, with a methodology based on risk management, has allowed his administration to identify the factors affecting it, quantify its effects, map them and prioritize the development controls, which will be constantly evaluated in order to maintain its effectiveness and efficiency.