MANUAL DE CONTROL INTERNO PARA LA CONSTRUCTORA CONSULTORA DURPI CIA. LTDA

Abstract

This manual is constituted as an administrative and operative tool both for the authorities and for the collaborators of DURPI CIA. LTDA This manual contains detailed, orderly and systematic information and procedures; This document also includes instructions necessary for the execution of the construction and inspection activities, taking into account the constant provisions in the Ecuadorian Construction Standards. His objectives Due to the fact that in Constructor DURPI Cia. Ltda., There is no legally defined internal control system, the evaluations, audits, special examinations and other types of control actions that can be exercised on an organization have not been formally executed., that is, DURPI Cia. Ltda., does not have an internal control manual that serves as the basis for any control action. The policies and controls applied within this organization are those verbally dictated by its owner and the employees of this construction company must abide by these provisions. Because of this, there is no reasonable assurance that these provisions are followed correctly and it is also not possible to affirm that these cover all the importantaspects of the construction company. For all the above, internal control procedures were designed, both for the operational activities derived from the civil engineering, as well as for the accounting and administrative activities, derived from the business management of DURPI Cia. Ltda