(Universidad Antonio Nariño) Agudelo Mendivelso, Olga Constanza; Cruz Bolívar, Kelly Andrea; Melgarejo Bárcenas, Andrés
The present study focuses on the design of an internal control system based on the COSO Model
for the treasury and operational areas in the construction company Mara Ltda. in the city of Tunja.The case study is descriptive, developed under an inductive method and a qualitative approach