Resumo

LOPEZ JARA, Ana Alexandra  e  CANIZARES ROIG, Marlene. Internal Control in the Ecuadorian Public Sector: Case Study: Decentralized Autonomous Governments of the Canton Morona Santiago. Cofin [online]. 2018, vol.12, n.2, pp.51-72. ISSN 2073-6061.

The internal control system plays a significant role in the administration and control of resources. In this regard, this article assesses the level of confidence shown by decentralized cantonal autonomous governments in Ecuador, according to their current situation, based on the conceptual foundations of the COSO (Committee of Sponsoring Organizations) internal control model. In this way, the study was conducted based on the detection of strengths and weaknesses in public administration, for which a quantitative and qualitative methodology was used, through an internal control questionnaire previously validated by experts and applied to the population of decentralized cantonal autonomous governments of the Morona Santiago province. Among the main results are the use of the COSO conceptual framework for carrying out operations and the recurrent adoption of institutional control measures to safeguard resources. Additionally, the importance that entities grant to internal control is highlighted, based on a comprehensive orientation.

Palavras-chave : internal audit; internal control; COSO report.

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