IMPLEMENTACIÓN DE DIRECTRICES COSO PARA AUMENTAR LA CALIFICACIÓN DE LAS MÉTRICAS DE CALIDAD A TRAVÉS DE LA MEJORA DEL CONTROL INTERNO Y LA OPERACIÓN DE UN HOTEL DE LUJO EN GALÁPAGOS

Abstract

The implementation of COSO guidelines in pursuit of improving the quality metrics of a luxury hotel located in the Galápagos Islands, thereby enhancing its operations and internal control. The primary objective is to increase the value-for-money metrics and the overall metrics for stay satisfaction and service quality. Hiring an external hotel professional is the best option to achieve better results and is the most cost-effective in terms of benefits. Likewise, it is of vital importance to periodically monitor and control these implemented changes, checking if they are positively affecting the hotel and if the established procedures are being followed.