Control interno del área financiera y su incidencia en la rentabilidad de la cooperativa de transporte Manabí, año 2020

Abstract

This titling work was developed in the Manabí Transport Cooperative, which is recognized for the transport and parcel services it provides to users in a reliable and quality manner. The objective of this study was to analyze the internal control of the financial area and its impact on the profitability of the Manabí Transport Cooperative, year 2020. The methodology used is of a quantitative type due to the fact that information was collected within the organization for its subsequent analysis, which includes both variables under study. The research design was non-experimental and transactional, since it focused on the observation and analysis of the reality of the company. The population was composed of 2 people, which includes the manager and the person in charge of the accounting department of the cooperative. It was concluded that the Manabí Transport Cooperative is regulated under the Superintendence of Popular and Solidarity Economy, which has updated its mission, vision and values of the institution, however, it does not have a manual of functions that determines the activities and responsibilities of the collaborators, in addition, that the profile is established for each job. Likewise, they do not establish controls on the validity and quality of internal control in the development of their daily activities, because the internal regulations are undergoing an updating process.