Internal control process based on Coso II in a travel operating company

Abstract

The objective of this research was to evaluate the internal control system using the Comprehensive Risk Management Framework (Coso II) as an internal control evaluation methodology in the areas of general management, accounting and sales in a company whose economic activity is intermediation tourist services. As a first step, we proceeded to determine the theoretical framework focused on some theories of various authors related to the object of study. As an instrument for the evaluation of internal control, the questionnaire was used for the entire population, low levels of confidence and high control risks were found in each of the components of Coso II, for which improvement proposals were made such as a manual of procedures and functions in the aforementioned areas. Once the improvements were implemented, the Wilcoxon signed rank test was applied, comparing the values ​​of a before and after, as a result of which it can be seen that the proposal works. Therefore, it is concluded that through the application of administrative tools, effective controls and timely and reliable information are generated that will be the basis for making the right decisions.