Evaluación de control interno a la empresa comercial La Bahía, ubicada en la ciudad de Macas, provincia de Morona Santiago

Abstract

The main objective of this work was to evaluate the company Commercial La Bahía's internal control to improve administrative and financial management. The methodology used is based on the qualitative-quantitative approach. The level was exploratory because it allowed expanding knowledge of the subject of study, through the descriptive level was known existing weaknesses in the Commercial, and the explanatory level was used to interpret the problems identified. The design was non-experimental because it was limited to observing existing events and not intervening in them. It was based on the review of bibliographic material of different authors for the development of the work and field work because it was carried out at the Commercial’s facilities to collect information. In the development of the work, observation techniques were applied to verify facts related to the operations carried out by the personnel. In the development of the work, observation techniques were applied to verify facts related to the operations carried out by the personnel. The techniques used were an interview with the owner to obtain information on the administrative and financial processes and his criteria for internal control, and the application of internal control questionnaires according to COSO III. After reviewing the results, it was found that: the internal regulations have not been disclosed to the staff, cash counts are not performed, staff training is lacking, an internal control system has not been implemented in the commercial department, and there is no strategic plan