incidence of internal control in the administrative management of ies. case: departamento de pastoral, universidad politécnica salesiana

Every organization sets goals to meet in the short and long term; To do this, it helps with different processes in which it is necessary to execute controls that allow to verify its correct operation. This research was based on the COSO III model to establish internal control procedures that allow the Academic Tutoring process to contribute correctly with one of the objectives of the Salesian Polytechnic University, which is to guarantee the permanence and qualification of all its students, to this used techniques such as surveys, interviews, observation and documentary analysis. The results obtained showed that the process does not have strategic controls at the critical points, the institution does not have function manuals for this process, in addition the process was executed empirically by the student tutors. With the established internal control procedures, the process is executed correctly and is continuously evaluated.