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.