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

Abstract

The application of an updated internal control framework is one of the tasks pending in organizations of medium and small size, considering that applying a methodological scheme requires a significant volume of resources; And sometimes the benefit is not clearly perceived. The work carried out by the Treadway Commission, whose final effect was reflected in the development of the COSO report; And in a more advanced level COSO ERM, allowed the best internal control practices to be widely disseminated, providing a large number of organizations with management techniques regarding the risks that affect their operations, the validity of which is explained by their wide diffusion on an international level. The implementation of an internal control system for a small company in the city of Cuenca, based on a risk management methodology, has allowed its management to identify the factors that affected it, to quantify its effects, to map them and to establish priorities in the Development of controls, which will be permanently evaluated in order to maintain its effectiveness and efficiency.