COCO Internal Control Questionnaire PT-CCI-UE-01

Grand Plaza 2

Year 2021
BUSINESS UNIT
Interviewee: Carlos Pérez Ledezma Cargo: Manager
Interviewer: Carlos Rodríguez Sánchez Date: 25/11/2021
Purpose
No. Questions Yes: 1; P CP Observations
No: 0
01 Is the company provides of objectives 1 6 6 We have objectives
general? annual.
0
When formulating objectives, it is verified that they are 2 0
truly achievable
02 Have these objectives been communicated to you? 1 4 4
employees?
03 There is effective communication among everyone0 3 0
personal, participating in this way
real in the activities.
04 The company promotes and supports activities 1 2 2
for improvement within the organization and with
clients, suppliers.

Assessment and learning

No. Questions Yes: 1; P CP Observations
No: 0
05 It is managed efficiently and there are 0 4 0
policies for recruitment of personnel
(admission, training and education) is
has specialized parameters for
each position.
06 Does the company's human talent count? 1 4 4
with the necessary conditions (training,
habilidad, capacidad nivel de preparación
educational, values) for performance of
their activities?
07 Does the staff have all the resources? 1 3 3
necessary for the fulfillment of their
activities?

Evaluation and learning

No. Questions Yes: 1; P CP Observations
No: 0
08 Indicators have been established for each 0 4 0
management for each activity within this
department.
09 Is it controlled? y supervises the correct 0 4 0
compliance with the plan to be followed for achievement
of objectives?
10 Corrective measures are taken that allow 0 4 0
the achievement of objectives?
11 There are procedures what they allow 0 3 0
identify the deviations and establish the
necessary corrective actions.
 Internal Control Questionnaire COCO PT-CCI-UE-01
Grand Plaza 2

Year 2021
Purchasing Department
Interviewee: Mireya Sánchez Osorio Cargo: Purchasing Manager
Interviewer: Carlos Rodríguez Sánchez Date: 25/11/2021
Purpose
No. Questions Yes: 1; P CP Observations
No: 0
01 Does this department have goals? 1 6 6
02 When formulating the objectives, it is verified that they are 1 3 3
truly achievable.
03 Have the objectives of the area been1 4 4
communicated in a timely manner to the staff that
Do you work on this?
04 Are these objectives oriented towards achieving the 1 5 5
What is the general objective of the company?

Internal Control Questionnaire COCO PT-CCI-UE-01

Grand Plaza 2

Year 2021
Inventory Management Department
Interviewee: Patricia Carmona López Cargo: Purchasing Manager
Interviewer: Carlos Rodríguez Sánchez Date: 25/11/2021
Purpose
No. Questions Yes: 1; P CP Observations
No: 0
01 Does this department have objectives? 1 6 6
02 When formulating the objectives, it is verified that they are 0 3 0
truly achievable.

ANALYZED AREA LEVEL OF CONFIDENCE RISK LEVEL

% Level Level
General Company 50% Under High
Purchasing Department 45% Low High
Sales Department 50% Under High
Inventory Control Department 46% Under High

Confidence Level Risk Level

Component %
P CP Level Level
Purpose 26 18 69 Moderate Moderate
Commitment 37 22 59 Moderate Moderate
Ability 20 5 25 Under High
Assessment and learning 17 0 0 Low High
Total 100 45 Under High

No policies have been established that set the authorization levels for the purchase of goods and
services.
A procedure for compliance with obligations to suppliers and third parties has not been defined.
There are no policies or procedures that allow for control over the income and expenditure of
merchandise.
The management indicators for the purchasing area are not established.
There is no procedure in place to assess whether the personnel working in this department
has the skills and knowledge necessary for performing its functions within the
purchasing area.
There is a shortage of staff in the purchasing department.
There is a workload overload for the staff in this area.
The purchasing department does not have effective communication.
 Level of Confidence Risk Level
Component %
P CP Level Level
Purpose 26 19 73 Moderate Moderate
Commitment 37 15 41 Under High
Aptitude 20 8 40 Low High
Evaluation and Learning 17 4 24 Low High
Total 100 46 Under Tall

There is no document that establishes the functions and responsibilities of each.

one of the people who are part of the sales department.
The sales person can make decisions on their own; that is, there are no levels of
authorization for credit sales.
There are no policies or procedures that allow for control over income and expenses.
merchandise.
There is no system or means by which information is disseminated to the sales staff.
The department does not have policies or established levels of supervision that allow for
evaluate and monitor the compliance with the objectives set for this department; therefore,
No corrective measures are taken to achieve them.
There is not enough training for the staff.

Level of Confidence Risk Level

Component %
P CP Level Level
Purpose 27 19 69 Moderate Moderate
Commitment 37 18 59 Moderate Moderate
Aptitude 22 13 25 Low Alto
Evaluation and learning 14 0 0 Low High
Total 100 50 Under High

The entity does not encourage the work done and the achievements reached by its staff.
There is no document establishing the functions and responsibilities that each one has.
one of the people who are part of this department.
No policies have been established that set the minimum and maximum stock levels of goods for the
sale.
It does not have any policy or procedure that allows the company to control income and
outflow of merchandise.
They do not have any procedures in this area that allow the company to have control over the
income and expenses of merchandise.
They do not have any procedure or policy in this area regarding the storage of
merchandise in the warehouse thus protecting its integrity.
The profiles for each of the positions in the inventory department have not been defined.
The management indicators for the inventory management area have not been established.
PART 1:
This practical case mentions that the internal control system of the Gran Palza Dos shopping center was evaluated, applying a
control questionnaire based on the coco model, which in some way will allow for the evaluation of the strength of internal control at a general level, thus
as well as in the various departments where this control will be carried out.

Within them, we have the purchasing department, the sales department, and inventory management. This questionnaire will in turn allow us to determine the
risk that may exist within the organization.

It will be focused on the components that the COCO model has, as we have already mentioned in the theoretical part, one of them will be
Being the purpose, the questions will be focused on the purpose and based on the skills of the staff within the organization, and to
the evaluation and learning.

This entire questionnaire will be focused on that, as I mentioned, this questionnaire is directed or based on the coco model in order to
obtain the answers that we are looking for, in order to assess the level of risk that the company has.

PART 2:

As I mentioned, this questionnaire will be oriented both at the managerial level and at the level of the entire company as well as to the departments that already
I mentioned, for example, the purchasing department as I am already putting it here, the questionnaire in this department is also focused on.
the components that have me it coco.

Similarly, a survey was also conducted in the sales department and in the inventory control department, this to
to be able to focus on the problems that this company has within those departments.

As you can see, I am presenting the surveys that have been conducted, taking into account the various parameters that have been established.
within the investigation or expertise that is being conducted.

PART 3:

Next, I will proceed to show you the assessment of potential risks to start presenting a chart.

As you can see, it is the evaluation of possible risks at a general level, taking into account the results obtained by the
questionnaires, what has been proposed based on the coco model, which presents us with the following analysis

Within the company in general, it shows us that analyzing the shopping center, based on the results obtained from the application of
questionnaire, it mentions that the company shows a 50% confidence level due to the presence of many deficiencies and
weaknesses when evaluated using the 20 criteria provided by the coco model, thus giving a high level of 50%, due to the company
generate the objectives, does not verify if they are feasible or if they can really be met. This is what we can interpret from this table.
level of the company in general,

PART 4:3:56

Also as a result of this survey, it mentions that within the work that has been done, communication is not effective among the staff.
Most employees, for example, are unaware of the plans and objectives that the company has.

Simply, the two employees are there out of inertia; they do not have a broad understanding of the objectives that the company has.

PART 5:4:42
Now I am going to present another chart where the possible risks in the departments of the shopping center will be elaborated, I am here having
As I mentioned, the questionnaire was carried out both in general and by the evaluated departments.
In this case, I will present the results table of the purchasing department, which, when applying the questionnaire, gives us the following result.
and it tells us, for example, that the internal control within the purchasing department determines a confidence level of 45%, that is to say it has a
high risk level, this due to the following problems that the company has.

One of them is that the policies establishing the authorization levels within the purchase of goods and services have not been established, and
Another issue is that the purchasing department does not have effective communication, which was evidenced in the general problem within the
company.

Also, the one who does not have a procedure that allows evaluating whether the personnel working in this department have the skills and the
necessary knowledge for the effective performance of your work

Well, those are the main reasons or problems that have been identified.

PART 5:6:02

Now in the sales department, the following result was obtained, it mentions that the confidence risk level is low, meaning that it would come
to be 50%, how we can observe this shows us that the level of risk is high this is also due to the following:

for example, it tells us that the department does not have policies nor have supervision levels been established to allow for evaluation and monitoring
compliance with the established objectives, it also mentions that the results obtained indicate that there is insufficient training
for the staff, they simply act in an automated manner, one could say.

I am also showing the chart about the inventory management and control department, which mentions that the level of confidence
It is low, which would be about 46%, and it shows us that the level of risk is high.

This is because, for example, the department does not have a document that establishes the
functions and responsibilities of each person within the area.

The profiles that each of the workers will have within the department have also not been defined, which is another problem.
it is identified that there is no monitoring or follow-up on the achievement of objectives, so it cannot be determined whether the personnel are
acting well.