Control interno y su incidencia en el desempeño laboral del talento humano en el sindicato de choferes profesionales del Azuay, periodo 2023

Abstract

Human resources management is a fundamental pillar in all organizations, directly influencing the work environment, financial productivity, and business competitiveness. In the context of the Azuay Professional Drivers Union (SICHPA, by its Spanish acronym), implementing effective internal control becomes crucial in improving work performance and ensuring compliance with organizational objectives. This degree work analyzes internal control and its regulations, using the COSO I Model (Committee of Sponsoring Organizations of the Treadway Commission) as a reference framework. The objective is to develop a quality management manual that promotes efficacy, efficiency, and effectiveness in SICHPA’s operations, thus strengthening safety and trust in the work environment. According to the COSO I Model, internal control is based on five main components: the control environment, risk assessment, control activities, information and communication, and supervision and monitoring. These components were analyzed in detail to identify areas for improvement and establish clear guidelines for effective human talent management at SICHPA. The internal control approach and its alignment with the COSO I Model will enable SICHPA to implement more robust and results-oriented management practices. It is expected that this approach will contribute to improving the quality of work, strengthening human resources management, and promoting a safer and more efficient work environment in the Azuay Drivers Union.