Control Interno y su incidencia en la prevención de fraudes en el Gobierno Autónomo Descentralizado Parroquial Cojimíes.

Abstract

The present research aimed to detenmine how Internal Control affects the prevention of fraud in the Decentralized Autonomous Government of Cojimies Parish. The methodology was based on a mixed approach that combines theoretical and empirical methods. The population included all officials of the Parochial GAD, totaling 12 collaborators, and a purposive and representative sample of the established processes was selected. Techniques such as structured surveys, interviews, and an Internal Control questionnaire based on the components of the COSO Ill model were employed, which provides a comprehensive framework for the design and evaluation of Internal Control. The results revealed that, although there are Internal Control mechanisms in place, their effectiveness is limited due to weaknesses in supervision, lack of training in ethics and Internal Control, and poor internal communication. The interviewees agreed on the need to foster a culture of ethics and transparency, as well as the importance of continuous training for staff. In conclusion, the research shows that effective Internal Control is crucial for the prevention of fraud in the Cojimies Parochial GAD. The implementation of the COSO Ill model is presented as a fundamental strategy to strengthen Internal Control, improve risk management, and promote transparency in public management. It is recommended to establish a continuous training program, conduct periodic internal audits, and encourage an environment of open communication, which will contribute to creating a safer and more reliable environment, thereby increasing the community's trust in its local authorities.