Diseño de un sistema de control interno para la toma de decisiones en la Asociación Mushuk Yuyay.

Abstract

This article is based on the need to provide a technical and viable solution to a real problem, by designing an internal control system that strengthens decision-making in the Mushuk Yuyay Association, based on components such as the control environment, risk assessment, control activities, information, communication, and supervision, as established by the COSO model. Therefore, a quantitative and descriptive approach methodology was used, applying surveys and interviews with organizational leaders and collaborators, complemented by the documentary analysis of internal processes, along with a qualification matrix of the level of risk and trust. The results highlighted critical deficiencies in control activities, supervision, internal communication, and risk assessment, negatively affecting organizational efficiency and sustainability. In conclusion, the implementation of this control system will strengthen accountability and transparency in the partnership and improve the organizational capacity to adapt, innovate, and consolidate its long-term social philosophy.