Resumo

CATAGUA BRIONES, Miguel Leonardo; PINARGOTE MACIAS, María Fernanda  e  MENDOZA VINCES, Marcelo Eduardo. Internal Control and COSO model in business administrative and financial management. Podium [online]. 2023, n.44, pp.151-166. ISSN 2588-0969.  https://doi.org/10.31095/podium.2023.44.10.

The purpose of the article is to evaluate the value of internal control in administrative and financial management in companies through the use of the COSO model. The Methodology was quantitative, using color maps for risk assessment, supported by the review of literature and direct observation as a method to obtain necessary data from the company Blaufish Cía Ltda. The results have determined that internal control is used empirically through unstructured processes. It is concluded that the absence of internal control processes is responsible for most of the weaknesses found, so it is advisable to apply the COSO model, which can be used to prevent negative events before their possible occurrence.

Palavras-chave : Internal control; administrative and financial management; companies; COSO model; risks; assessment.

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