INTERNAL CONTROL MODEL FOR PYMES BASED ON THE COSO - ERM REPORT

Abstract

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.

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