Effectiveness of the COSO-I approach in management control in non-financial associations of the Cañar province, Ecuador

Abstract

The purpose of this report was to design a management control model for the improvement of administrative processes in the non-financial associations in The province of Cañar, Ecuador. To this end, the research is mixed, with descriptive – explanatory scope; is qualitative because it was based on the current observation of the associations, the stages of the administrative process were then analyzed and the difficulties they are going through were identified according to the internal control assessment, in addition, the research is quantitative because each of the questions in the surveys conducted on the managers of the organizations was quantified. Based on the results obtained and in accordance with the internal control rules for associations and non-financial cooperatives of the People’s and Solidarity Economy, the proposal for the management control model was developed with improvement procedures and plans for the five components: control environment, risk assessment, control activities, information-communication and supervision, in order for partners to identify and implement any corrective measures on the implementation of the plans and programmes, and in turn, show satisfactory progress towards the objectives and improve the quality of services, losses and failures in management can occur.