DUGiDocsAplicación del control interno en los procesos administrativos y financieros: una comparativa entre el sector público y el privado
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The purpose of this research is projected to promote strategies to achieve efficient and effective
management in the public or private organizational context. For this purpose and from the field
of scientific research, the integrated system of internal control, risk management and
information security (SCIGRSI in its Spanish acronym) is proposed, based on COSO I, COSO
II, continuous improvement cycle (PDCA)2, standardization models and certification: ISO
31000:2009, ISO 9001, ISO 14001, ISO 45001 in relation to the UNE-EN ISO/IEC 27001:2017
and UNE-EN ISO/IEV 27002:2017 standards, which allow professionals to attain the lofty goal
of achieving quality management. The empirical, positivist, qualitative-descriptive and
quantitative analytical research was developed over the course of five chapters that revolve
around the characteristics and integrity of internal control from a European-Spanish and Latin
American-Ecuadorian context. All of them being different realities in geographical, political,
economic, financial, technological, and legal aspects affect the common factor of control, a
situation corroborated by the empirical vision regarding the problem generated by the absence
of prior and continuous internal control based on the Ecuadorian case study. Such case study
represents a retracted economy with a high rate of perceived corruption and a high incidence of
detection risk. For this purpose, research hypotheses were established that were analyzed
through statistical models, where the incidence and dependence of internal control with respect
to prior control-administrative processes and continuous control- financial processes that are
under the responsibility of the organizations. Likewise, the level of detection risk was
determined in the subsequent control by state and jurisdictional regulatory bodies; in charge of
establishing different types of responsibilities. In this virtue, the organizational benefits
encompassed by the convergence of internal control, risk management and information security
will make it possible to establish clear objectives to achieve quality in management, formalize
internal and external links with stakeholders and instill an inclusive tendency and sense of
belonging of those who make up the organization, with the purpose of promoting voluntary
social responsibility subject to technological innovation and information security
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