Propuesta para la implementación del sistema de control interno en una compañía del sector real

Abstract

The work presents a methodological proposal to implement the Internal Control System, in a company of the real sector, which provides technological solutions for the processing of means of payment; aligned with the regulations required by the regulatory bodies of its clients, such as the Financial Superintendence of Colombia. The implementation is based on the COSO internal control model (Committee of Sponsoring Organizations of the Standards Commission). For the implementation proposal, a preliminary diagnosis was made that allowed analyzing each component of the internal control system such as: Control environment, control activities, information, communication, risk management, monitoring and control guidelines for technology management and accounting management; Based on these results, a proposal was elaborated that contemplates the actions, policies, methods, procedures, prevention, control, evaluation and continuous improvement mechanisms that will allow the company to have a reasonable degree of security to achieve its objectives.