Contabilidad y Auditoria

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Browsing Contabilidad y Auditoria by Subject "CONTROL INTERNO"
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    ANALISIS DE LA APLICACION DE LA NORMA TECNICA DE CONTROL INTERNO 300 - EVALUACION DEL RIESGO, Y SU INCIDENCIA EN EL LOGRO DE LOS OBJETIVOS INSTITUCIONALES DEL AUTONOMO DESCENTRALIZADO DEL CANTON OLMEDO EN EL PERIODO COMPRENDIDO DEL 1 DE ENERO HASTA EL 31 DE DICIEMBRE DEL 2014
    ( 2014) SUÁREZ GARCÍA, CÉSAR BOANERGES ; SÁNCHEZ ANDRADES, YESSICA YANINA
    El presente análisis de caso fue desarrollado en el cantón Olmedo provincia de Manabí, y el objetivo principal del mismo fue analizar la norma de control interno 300 Evaluación de Riesgo y su incidencia en el cumplimiento de los objetivos institucionales, Cabe indicar que para el desarrollo del presente trabajo se contó con colaboración y participación de los directivos de la institución sujeta a análisis así como la Tutora de nuestro trabajo. Primeramente oficiamos a la máxima autoridad institucional, para que permita analizar el cumplimiento de la norma de control interno 300 evaluaciones del riesgo, autoridad que presto la colaboración necesaria, para el cumplimiento de este trabajo de análisis de caso. Una vez obtenida la autorización se empezó aplicar los instrumentos de investigación de conformidad al diseño metodológico establecido, tomando el total de la población como sujeto de estudio, ya que son los directivos quienes deben establecer los mecanismos e instrumentos para identificar y mitigar los riesgos institucionales a las que están avocadas las actividades administrativas y financieras, que podrían derivar en el incumplimiento de los objetivos institucionales. De los resultados obtenidos se puede colegir que pese a que la institución no cuenta con un manual debidamente autorizado, por el concejo municipal a través de una ordenanza, reglamento u otro instrumento legal permitido por la ley, los directivos si toman acciones para identificar, prevenir y mitigar los riesgos que se pueden presentar para el eficaz cumplimiento de los objetivos institucionales, en los plazos y términos establecidos.
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    Análisis de los ingresos generados por la recolección de desechos sólidos y su incidencia en el presupuesto de la empresa mancomunada de aseo integral Emmai-cs-ep periodos 2018 – 2019.
    (Universidad Técnica de Manabí, 2021) Bravo Cedeño Yuleisy Lilibeth ; Intriago Vera Josselyn Liliana ; Véliz Valencia, Mercedes Noemí
    In the present investigation, an analysis of the income generated by the collection of solid waste was conducted, thus determining the impact on the budget of EMMAI in the period 2018-2019, which aimed to evaluate the income generated by the collection of solid waste and its impact on the budget of the Empresa Mancomunada de Aseo Integral EMMAI-CS-EP periods 2018-2019. In order to fulfill the objective of the study, a methodological design of deductive character was implemented in which data collection techniques were used through a semi-structured interview and the realization of an internal control of the Treasury, Budget, Accounting and Fixed Assets departments. The results obtained in the research indicate that EMMAI is a very well constituted institution with minor shortcomings that can be improved over time, such as organization. Therefore, it is concluded that the distribution of the budget granted to the EMMAI instruction is carried out according to the activities and needs required by each canton, establishing adequate figures so that there are no problems in the future. It is recommended that the Treasury Department be organized with the payments to the workers so that there are no delays and internal control within the department can be improved.
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    Análisis de los riesgos laborales aplicando la metodología COSO-ERM a los docentes de la facultad de ciencias informáticas de la Universidad Técnica de Manabì
    (Universidad Técnica de Manabí, 2019) Balda Pisco, karen Gissella ; Intriago Moreira, Betsy Cristina ; Cedeño Zambrano, Rosa Maricela
    This degree work was carried out under the research modality, with the objective of analyzing occupational risks by applying the COSO-ERM methodology to teachers of the Faculty of Computer Science of the Technical University of Manabí, based on the methodology of the integrated Framework system of Business Risk Management (COSO –ERM or COSO II) for prevention, control and mitigation. Internal control has evidently evolved over time to become an effective control tool and without a doubt the COSO (Committee of Sponsorin Organizations) paradigm in Spanish means Commission of Sponsoring Organizations that aims to adjust to the reality of organizations through risk management, provides the necessary guidelines to contribute to the improvement of the entities and achieve the fulfillment of their objectives, precisely where the internal control is important as a structured plan of the organization, whose main objective is to safeguard the resources to contribute to truthful information and promote efficiency, involving managers and workers in general. Information was collected on the theoretical elements related to the COSO – ERM paradigm and occupational hazards; for which techniques were used such as the survey of teachers of the Faculty of Computer Science, and respective interviews with the Vice Dean of the School of Computer Systems, Vice Dean of the School of Information Technology and the Director of the Risk Prevention Unit of the UTM, obtaining the diagnosis of the current status of the management of working risks, to measure the level of risk through the management matrix of the risks, identifying, analyzing, evaluating and treating the risks for prevention, control and mitigation. Finally, the results of this investigation allowed the respective analysis to be carried out, presenting the appropriate conclusions and recommendations of the case
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    Análisis del control interno a la gestión administrativa y su incidencia en el desempeño del talento humano de la empresa “Multiramp cía. ltda.” del cantón Portoviejo en el período 2017- 2018.
    (Universidad Tècnica Manabì, 2020) Vera Palma, Simón Andrés ; Zambrano Menendez, Sandra Elizabeth ; Intriago Mora, Paquisha
    This research work entitled "Analysis of internal control to Administrative management and its impact on the performance of the company's Human Talent "Multiramp Cía. Ltda" of the canton Portoviejo in the period 2017-2018", has been developed with the objective of analyzing the impact of internal control on administrative management and therefore the performance of personnel with respect to the operations carried out during the previous period. For which a qualitative and methodological research design is used, a survey and interview is applied to the involved servers of the administrative and operational units; in the evaluation and measurement of the levels of risk and confidence associated with compliance with the internal control procedures that are carried out in the administrative management of the company, in addition to being carried out by components. Finally, with the results obtained through the investigation, the respective conclusions and recommendations originated from the techniques used are elaborated.
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    Análisis del control interno a los procesos administrativos y su incidencia en el talento humano de la empresa b&b security ubicada en los tamarindos ii etapa de la ciudad de Portoviejo periodo 2016 – 2018.
    (Universidad Técnica de Manabí, 2021) Moreno Mejía Jessikha Gabriela ; Pizarro Anchundia, Shirley
    This research work entitled "Analysis of internal control to administrative processes and its impact on Human Talent of the B&B SECURITY company located in the Tamarindos II stage of the city of Portoviejo period 2016-2018", has been developed with the purpose to analyze the impact of internal control on administrative management and therefore the performance of staff with respect to the operations carried out during the aforementioned period. Within this, a descriptive and exploratory research design was used, methodologically surveys and interviews were applied to the involved servers of the administrative and operational units and to the users or clients who receive the service based on the evaluation and measurement of the levels of risks and confidence associated with compliance with the internal control procedures carried out in the administrative management of the company, in addition to the performance by components. Finally, with the results obtained through the investigation, the respective conclusions and recommendations originating from the techniques used are elaborated.
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    Análisis del control interno de los procesos operativos y su repercusión en la rentabilidad de la quinta San Juan durante el periodo comprendido entre el 01 de enero y el 31 de diciembre 2018
    (Universidad Técnica de Manabí, 2020) Navia Barreiro, Daniela Francheska ; Valencia Vélez, Iris Carolina ; Carrera Macías, Manuel
    This research work was carried out in the Quinta San Juan, located on the 5th June street of the city of Portoviejo, in order to analyze the internal control of the operational processes and their impact on the profitability of the same during the period between January 1 and December 31, 2018, which could be measured through the fulfillment of the objectives. The internal control and the operational processes were analyzed through surveys, questionnaires and interviews which allowed us to know the strengths and weaknesses, which were applied to the manager and the collaborators of the company since they are the ones who know the problem closely. From this development, it could be concluded that Quinta San Juan has certain weaknesses that must be improved to achieve full compliance with operational processes through adequate internal control that facilitates employees to fully comply with their work. With final elements of the study, the results report was developed, detailing the fulfillment of the objectives, conclusions and recommendations of the research work; developing the respective bibliography, as well as the annexes.
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    Análisis del control interno de los procesos operativos y su repercusión en la rentabilidad del “Comercial Vera” de la ciudad de Portoviejo período 2016 -2018
    (Universidad Técnica de Manabí, 2020) Alvarado Pincay, Valeria Leandra ; Tejena Palma, Julissa Mariana ; Rodríguez Mendoza, Ricardo
    This research paper analyzes the internal control of the operational processes and their impact on the profitability of the commercial “Vera” of the city of Portoviejo in the period 2016-2018 and provides recommendations with which it strengthens the improvement of internal control and good decision making. decisions. An exploratory study of bibliographic character was carried out, where the most relevant concepts on the subject were shown and analyzed. To achieve the stated objective, the realization of narratives, the identification of the operational processes through the flowcharts was carried out, in addition the financial statements of the commercial of the periods corresponding to the investigation were analyzed to show the influence of internal control in the profitability of the commercial and finally proposed improvements and recommendations to implement. All companies worldwide must have a good method of internal control, which allows them to better direct and control the activities and operations they perform and at the same time they can count on financial information in a real and reliable way to avoid many financial problems. Administrative aspect. In the development of the investigation, the analysis and interpretation of the results that were obtained as a result of the application of the interviews, the vertical and horizontal analysis of the financial statements of the Commercial was performed, as well as profitability indices were applied to them. The profitability of a company represents the ability to obtain profits that has been obtained from a resource or money invested, basically represents the situation in which an organization is and its competitiveness in the market
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    Auditoría a los procesos operativos de la empresa “Rectificadora Àlava” del cantón Portoviejo, periodo del 1 de enero de 2017 hasta el 31 de diciembre de 2019
    (Universidad Técnica de Manabí, 2020) Limones Véliz, Génesis Lisbeth ; Urdánigo Vélez, karolina Monserrate ; Zirufo Briones, Blanca
    The research work consisted to carry out an “AUDIT OF THE OPERATIONAL PROCESSES OF THE COMPANY “RECTIFICADORA ÁLAVA” OF PORTOVIEJO CANTON, PERIOD FROM JANUARY 1, 2017 TO DECEMBER 31, 2019”, with the aim of examining the operational processes of the company in study. The examination was carried out by applying audit techniques such as the interview, observation, the COSO I internal control questionnaire, that allowed to diagnose the company's operational situation, evaluating internal control with its levels of confidence and risk, issuing relevant reports and end with a proposal to mitigate the problem proposed. It was applied a deductive method from the case analysis, the formulation of the problem, the resolution and verification of the hypothesis. Qualitative and quantitative data were collected for subsequent analysis and results. The conclusions of the study establish that is necessary to improve the internal control system inherent to the operational processes of Rectificadora Álava. The use of procedure manuals is necessary to regulate control within the institution. It is recommended to carry out periodic management audits that allow to accomplish objectives and proposed goals.
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    Ànalisis del control interno de los procesos operativos y su repercusión en la rentabilidad de la purificadora de agua las lajas del cantón Flavio Alfaro durante el período 2018
    (Universidad Técnica de Manabí, 2020) García Loor, Azucena Cecibel ; Román Vega, Juliana Lisbeth ; Ubillús Macías, Jessica
    The purpose of this research was to analyze the internal control of the operational processes and their repercussion on the profitability of the Las Lajas water purification of the Flavio Alfaro canton during the 2018 period, for which the operational area has been visited, that is, its production , machinery, facilities and their impact on the accounting - financial area of the company, for this way of knowing if you apply the resources correctly with the company account. When analyzing the operational processes, it was learned that adequate inventory control is not carried out, there is a little bit of carelessness when packing and sealing the product, the clothing of the personnel must be more appropriate and also in the financial area, the presence of more staff so that there are no possible makeup of accounts, workers may be trained in this way to correct deficiencies and increase sales of the purifier. On the other hand, this titling work is justified because they analyzed the financial situation of the company and the due care that must exist to handle consumer products since it can cause problems in the health of those who consume it, manually establish manuals for their processes
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    Control en procedimientos de contratación pública bajo régimen común, en las empresas públicas municipales de Portoviejo, 2019-2020.
    (Universidad Técnica de Manabí, 2021) Arana García, Dayana Elizabeth ; Vélez Astudillo, Diana Carolina ; Palma Macías, Gregorio
    Public procurement has always been a topic of debate due to its level of susceptibility related not only to acts of corruption but also to errors and risks that affect the proper conduct of the contracting process. Therefore, the objective of this research work is to analyze the control of public contracting procedures under the common regime in the municipal public companies of Portoviejo. The methodology was based on a non-experimental research, of mixed type that consisted of a documentary review in which both qualitative and quantitative information related to the contracting under common regime carried out by Portovial Ep and Portoaguas Ep during the years 2019 and 2020 is analyzed. In addition, an internal control assessment is carried out to identify common errors and risks that usually occur in the contracting process carried out by these two municipal public companies. The main results indicate that there is a low risk and a high level of confidence in the application of legal regulations by those in charge of the public procurement area. It is concluded that the main errors in the contracting process under the common regime are generally typographical, folio and certification errors, which are generated involuntarily.
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    Control interno a la Cooperativa de Ahorro y Crédito Agrícola Junín y su incidencia en el cumplimiento de metas y objetivos institucionales periodos 2018-2019
    (Universidad Técnica de Manabí, 2021) Vera Zambrano, María Fernanda ; Zambrano Sabando, Sofía Michelle ; Carrera Macías, Manuel Orlando
    The degree work that was proposed through the Internal Control of the Cooperativa de Ahorro y Crédito Agrícola Junín and its impact on the fulfillment of institutional goals and objectives for the 2018-2019 periods, has allowed to carry out a bibliographic compilation of the conceptual bases of internal control within the cooperatives in Ecuador, in addition to the legal bases with which the financial entities of the popular and solidarity sector must carry out their ordinary activities. To achieve a better understanding of the situation presented within the evaluated periods, research techniques such as surveys and interviews were applied through internal control questionnaires that were based on both internal and external regulations issued by the control bodies, which provided the practical bases necessary so that the results that have been evidenced in the internal control evaluation report that allowed to conclude that the entity can improve compliance with its operational planning within the financial institution can be supported, and in turn also can increase the goals established by the management of Cooperativa de Ahorro y Crédito Agrícola Junín Ltda.
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    Control interno a la cuenta de gastos operacionales y su incidencia en la rentabilidad de la empresa Pharmavetsa de la ciudad de Portoviejo, provincia de Manabí, del 01 de enero del 2017 al 31 de diciembre del 2018
    (Universidad Técnica de Manabí, 2021) Bravo Basurto, Elsa Margarita ; Rodriguez Mendoza, Ricardo
    This degree work was focused on the evaluation of internal control in the company Pharmavetsa Comercializadora Agroveterinaria SA, in the period from January 1, 2017 to December 31, 2018. For this, it was necessary to establish an adequate internal control to improve the profitability of the company. Seeking to optimize the administrative development of the areas under study. The purpose is to have an internal control that allows you to enjoy accurate information for correct decision-making. To achieve the proposed objective, an analysis of the different areas was carried out, detecting the weak points and failures of each one of them, in addition, the economic situation of the company in the last two periods was analyzed to show the influence of internal control. organization in the profitability of the company and finally improvements and recommendations were proposed to implement the aforementioned area. Once the data obtained when performing the internal control evaluation has been analyzed. There is sufficient evidence to issue a final report in which the respective comments were established with the deficiencies found, as well as the respective recommendations that allow correcting the aspects that prevent the company from complying with what is proposed in its objectives
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    Control interno a las cuentas por cobrar y su incidencia en la rentabilidad de la empresa Pharmavetsa de la ciudad de Portoviejo en el periodo de 01 de enero del 2017 al 31 de diciembre del 2019
    (Universidad Técnica de Manabí, 2021) Moreira Tuarez, María Dayanara ; Párraga Anrango, Andrea Monserrate ; Rodriguez Mendoza, Ricardo
    The objective of this research work is to evaluate the internal control of accounts receivable and its impact on the profitability of the company PHARMAVETSA, the type of research that was applied is exploratory in order to probe the processes with which it complies with the PHARMAVETSA company, for the execution of its functions in the commercial activity and how this affects the profitability of the company, since a first approach to the problem studied was made, which became familiar with the issue addressed. Descriptive research where a series of questions were selected and each one of them was measured independently, in this way to describe what was investigated; The purpose applied to this type of research was to describe situations and events, that is, how the processes were carried out in the microenterprise in different dimensions. Since it was carried out as the name says, to describe the reality of the situations, events, people, groups or communities that are approached and analyzed. To collect the information, we proceeded to carry out internal control questionnaires based on aspects that the regulations set out, in addition to the surveys directed at administrative personnel that will determine the necessary data that allow the development of the degree work. All the foregoing confirms to us, the degree of importance that the company has of having an efficient, effective, flexible and timely internal control manual, which are adapted to the needs of the business market and thus allow compliance with economic policies and regulations. of the company. A good internal control manual allows us to fully evaluate the general and specific processes carried out by the company and consequently improves productivity, economy, efficiency of operations to achieve the objectives in consideration with the staff, minimizing the risk inherent in the activity of the company.
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    Control interno a los bienes de larga duración vehículos pertenecientes al parque automotor de la demarcación hidrográfica de Manabí (senagua) y su impacto en la gestión administrativa durante el período del 01 de enero al 31 de diciembre del 2018.
    (Universidad Tècnica Manabì, 2020) Ferrín Merchán, José Omar ; Intriago Sánchez, Ana Lucía ; Cedeño Pico,Rosalba
    This investigation was based on the internal control evaluation of the long-lived “vehicles” of the Manabí River Basin District (SENAGUA) during the 2018 period. Research instruments such as interviews and surveys were used for the personnel involved in the SENAGUA automobile fleet, an internal control questionnaire was applied to establish the consideration related to compliance in the control process of long-term assets. The present work was developed using different techniques, instruments and qualitative-quantitative and descriptive methods, verifying with the evaluation of internal control the fulfillment of the processes in the automobile fleet of the Manabí Hydrographic Demarcation (SENAGUA) and the impact on administrative management. The research method was presented as the main tool, from the design to the presentation of its results, the methods are closely linked with the theory. The results obtained determine the incidence of the management and control of the vehicles of the SENAGUA fleet, a specific planning weighting matrix is presented, internal control questionnaires are applied with the respective condition, criteria, cause and effect, to later establish conclusions and recommendations to those responsible for the entity studied.
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    Control interno a los procesos contables de compras,ventas e inventarios y su influencia en la liquidez, rentabilidad y solvencia del comercial agropecuario “super agro” en la ciudad de santa ana durante los periodos 2017 - 2018.
    (Universidad Tècnica Manabì, 2020) Pico Quijije, Mishel Dolores ; Briones Anchundia, kenia Lilibeth ; Vélez Mendoza, Pamela
    The control and monitoring of the processes are important to prevent and avoid deficiencies that could affect the administrative and financial management, lately the need for an efficient internal control system has increased, this will help the planning to be fulfilled and thus be able to give a greater vision of the management that is being carried out in order to detect the shortcomings that may affect the objectives and in this way the management will make a better administration of its resources. Implementing an accounting system within the company is essential for the management of the company to be optimal, clear and precise, this system will allow an efficient record of how the accounting records were handled, thus allowing the system to be used as an important resource for decision making. Through this analysis, it is developed before the idea of being able to better control the entry of purchases, exit of merchandise, and sales in order to meet the objectives set, verify if the processes that have been carried out are the most convenient, which is why the need to carry internal controls, administrative processes and implementation of an accounting system, as a management tool managing the company with optimal and effective guidelines for decision making, reflecting the real situation of the administration and rectifying the effectiveness of the processes, this will prevent the level of risk decreases in each process and increases the level of trust of the main stakeholders.
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    Control interno a los procesos contables y su incidencia en los resultados financieros de la empresa pública Portoaguas del cantón Portoviejo en el periodo 2017 – 2019
    (Universidad Técnica de Manabí, 2021) Cedeño Fernandez, María José ; Intriago Macias, Jaime Enrique ; Azucena Mendoza, Cristina
    The realization of this degree work allowed to evaluate the internal control to the accounting processes and its impact on the financial results of the Municipal Public Company of Drinking Water and Sanitation of the canton Portoviejo (PORTOAGUAS) in the period 2017 - 2019. The company is responsible for providing the indispensable services for the development of our canton and the survival of its citizens, the products or services they offer is drinking water, sanitary and storm sewerage, it is an entity that was formed in 1996 by that time was only dedicated to the management, control and maintenance of sanitary sewerage, over the years the company took over the drinking water. The objective of the degree work is focused on evaluating the internal control to the accounting processes and its impact on the financial results of the public company PortoAguas of Portoviejo canton in the period 2017 - 2019. The financial statements represent the final product of the accounting process, also known as financial information, which is the structured representation of the economic situation and evolution of an entity at a given date or period; the financial result in a company reflects the difference found between its income and expenses. The degree work is concluded by determining that the public company PortoAguas is an autonomous and self-sufficient institution, it does not receive capital or funds from the national treasury and as for the control activities according to the Internal Control Standards, PortoAguas complies mostly with the provisions of the due control entities, as results of the financial indicators applied within the three periods analyzed, the company remains stable except for the year 2017 product to the natural disaster occurred the previous year on April 16, 2016.
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    Control interno a los procesos operativos y su impacto a la rentabilidad, liquidez y solvencia de la empresa RAMESHI S.A. de la ciudad de Portoviejo en el período 2017-2018
    (Universidad Técnica de Manabí, 2021) Martillo Merchán, Solange Janneth ; Pinargote Vera, Katherine Narcisa ; Salazar Cobeña, Gladys Varinia
    Internal control in a company serves to improve the processes it has, through the identification and readjustment in the applied procedures, said control is very useful in making managerial decisions since it allows to establish totally efficient and effective parameters for the growth of the company. The objective of this research work was to evaluate the internal control of the operating processes and its impact on the profitability, liquidity and solvency of the company RAMESHI S.A. of the city of Portoviejo in the period 2017-2018, so a type of descriptive research was used, of non-experimental design, using techniques such as observation, the survey applied to the personnel working in the company, as well as the execution of the internal control questionnaire for company managers. It was concluded that the company needs to organize and update its guidelines, since not all activities are supported, as well as what is planned is not compared with what is executed, so it is recommended that manuals of functions and procedures be created, so that all information is backed up.
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    Control interno a los procesos operativos y su incidencia en la calidad del servicio en la empresa de lavandería Manawash cia. ltda. durante los periodos 2017-2018
    (Universidad Tècnica Manabì, 2020) Farfán Burgos, Ana Angeline ; Vélez Barreiro, Tatiana Jamilee ; Alcivar Alava, Ignacio Ausberto
    The present investigation was carried out in order to determine how the internal control in the operating process of the company MANAWASH Cía. Ltda. Affects the quality of the service provided, which is why once the company's situation has been analyzed, as well as the number of clients it had in the period under study, and through the application of surveys and interviews , which allowed us to know how the internal control system contributes to the improvement of operating processes, which has its greatest impact on the processes provided by the service entity, with a focus on the needs of people in terms of laundering their clothing. In carrying out the research, it was started based on the existing theories that allowed us to understand the importance of the internal control system within an organization because it promotes efficiency and ensures the effectiveness of the business. It should be noted that the results showed that the operating process maintained circumstances that caused problems in the entity, due to the lack of internal control in the administrative process, reducing the acquisition of customers and therefore in the future the profitability of the business, by the empirical way in which employees work, lacking strategies that allow favorable profitability to the organization, such as the correct application of internal control in business operations. For these reasons, after conducting the investigation, a proposal was made that is based on creating an internal control manual, functions, responsibilities, standards and procedures to be followed by those who are part of the company in order to safeguard their assets. achieve the effectiveness of the operations in each of the employees, to achieve the goals established by the entity.
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    Control interno a los procesos operativos y su incidencia en los objetivos y metas de la empresa Colineal durante los periodos 2017 - 2018.
    (Universidad Técnica de Manabí, 2021) Briones Bermello, Tatiana Fabiola ; Jaramillo Vera, Lizeth Adriana ; De la Cruz Quinteros, Walter Fabián
    Internal control is currently an essential tool for the operation of an entity and that allows mitigating risks and a better organization in order to achieve the desired results. In recent years, globalization, technological and economic changes have caused an evolution in both large, small and medium-sized companies, transforming them into organizations that create and transmit information. Control today is a fundamental part for organizations as mentioned by Vega, Gilverto (2010) "Since September 1992, internal control has been a worldwide phenomenon and its acceptance has been growing in all sectors related to business." It is important to emphasize that internal control is a set of operational processes that allow safeguarding the resources that the company has, minimizing losses or detecting shortcomings and weaknesses in the activities carried out; its main purpose being to assist in the fulfillment of the objectives proposed by senior management, achieving effectiveness in operations. The importance of internal control is vital for the proper functioning of the organization's operations as well as to achieve the effectiveness of its operational processes and increase organizational productivity, which is why in recent decades this management system has been considered the The main thing to implement and consider in organizations regardless of their size, their activity, whether they are production or services, the form of legal or natural constitution, as well as the importance it maintains in the market, since all these need to regulate the balance between efficiency and business effectiveness to control the effectiveness of administrative functions that allow the company to develop, achieve progressive growth while improving profitability.
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    Control interno a los procesos operativos y su incidencia en los procedimientos financieros de la empresa super mercado del colchon en el periodo comprendido desde el 1 de enero del 2017 al 31 de diciembre del 2019.
    (Universidad Técnica de Manabí, 2021) Burgos Cobeña, Gema Juliana ; Tumbaco García, Alicia Xiomara ; Veliz, Mercedes
    This research work was developed with the objective of evaluating the internal control of operational processes and its impact on the financial procedures of the super mattress market company in the period from January 1, 2017 to December 31, 2019 The legal bases of the investigation are: Internal Control Norms. Thus, this study was carried out in a descriptive, correlational, non-experimental, longitudinal, bibliographic, ethnographic and statistical manner; By such means it was possible to collect the necessary information to carry out the investigation. The research techniques used were internal control questionnaires, observation, surveys and interviews, which were directed to the corresponding authorities and were used to analyze the documentation that was acquired during the investigation process directed at the company. It was concluded that operational management does affect financial procedures because as Super Mercados del Colchón is a commercial company, all operational procedures executed or not executed will be reflected in its financial statements, this company despite being young in the market it has achieved great acceptance in it, but it is highlighted that in certain cities more than in others, it has shortcomings in terms of compliance with all Internal Control regulations to be specific in the activities of control, but it must be taken into account that this institution is growing and it is common to find certain flaws, which must without a doubt be corrected to avoid problems in the future.