TY - JOUR AU - Maria Gabriela Mancero Arias AU - Ines Maria Arroba Salto AU - Jose Ernesto Pazmino Enriquez PY - 2020/10/09 Y2 - 2024/03/29 TI - INTERNAL CONTROL MODEL FOR PYMES BASED ON THE COSO - ERM REPORT JF - Universidad Ciencia y Tecnología JA - uct VL - 24 IS - 105 SE - ADMINISTRATION DO - 10.47460/uct.v24i105.375 UR - https://uctunexpo.autanabooks.com/index.php/uct/article/view/375 AB - In this work, the processes carried out within an SME are evaluated in order to investigate the shortcomings in the company and diagnose the current state of the processes, select the areas that show the need for organization and thus be able to determine the feasibility and application of the model of internal control based on the COSO report, by means of the mixed methodology, interviews and surveys were carried out with all the personnel in order to obtain the most accurate results. The results derived in the analyzed dimensions obtained very similar percentages of the need to apply internal control processes, thus concluding that the company has serious shortcomings in the control of these processes, which is directly affecting overall productivity and could lead them to disappear from the market in the short term if they do not value applying an internal control model that allows them to reestablish controls in the company.Keywords: Internal control, COSO, productivity, SMEs.References[1]M. Carmona Gonzales and Y. Barrios Hernandez, «Nuevo paradigma del control de gestion interno y su impacto en la gestión pública,» Economia y Desarrollo, pp. 2-3, 2007.[2]M. Mancero, M. Macay  and M. Mora, «Procedimientos aplicables en las auditorías de estados financieros,» Universidad, Ciencia y Tecnología, vol. 2, nº 02, pp. 165-170, 2019.[3]G. Mancero, Modelo de Control Interno para una empresa de servicios, Guayaquil, 2018.[4]M. Chiang, M. Salazar, P. Huerta and A. Nuñez, «Clima organizacional y satisfacción laboral en organizaciones del sector estatal.,» UNIVERSUM, pp. 66-85, 2018.[5]G. Rivas, «Modelos contemporáneos de control interno.,» Observatorio Laboral Revista Venezolana, vol. 4, nº 8, pp. 115-136, 2011.[6]Instituto Americano de Contadores Públicos Certificados, 2017. [En línea]. Available: http://www.aicpa.org/Pages/default.aspx. [Último acceso: 15 10 2018].[7]M. A. Bunge, «El planteamiento científico,» Revista cubana de salud pública, vol. 43, nº 3, pp. 10-12, 2017.[8]G. Amador, «Validez y confiabilidad del intrumentos de recolección de datos,» de Investigación y educación, Barcelona, Paidos, 2014, pp. 35-39.[9]P. M. Darren George, «Alfa de Cronbach,» de SPSS for windows Step by step: A simple guide and reference, 2003, p. 231.[10]L. S. Amparito, «LAS DIMENSIONES DEL CAPITAL INTELECTUAL Y LA CULTURA EMPRESARIAL EN LAS MICROEMPRESAS DEL SECTOR MANUFACTURERO,» Universidad, Ciencia y Tecnología, vol. 24, nº 100, pp. 04-10, 2020.[11]E. Rodrigo, «Administración de riesgo como apoyo al control interno y a la auditoría interna,» de Administración de Riesgos ERM y la auditoría interna, Bogotá, Ecoe Ediciones, 2015, pp. 4-5.   ER -