Control interno a los procesos de coactiva y su incidencia en el nivel de sostenibilidad financiera en la empresa Portoaguas EP en el período 1-01-2017 y 31-12-2018

Abstract

Internal controls allow safeguarding the assets of the private or public sector; These controls must be designed with the fundamental objective of evaluating each of the elements of internal control, determining the level of efficiency and effectiveness. This research aimed to evaluate the internal control in the enforcement processes and its impact on the level of financial sustainability in the company PORTOAGUAS EP, of the Portoviejo canton, in the period 01-01-2017 and 12-31-2018. Where research techniques such as the survey and interview were used, as well as the internal control questionnaire to the public officials involved in the study topic. In this study, it was concluded that the coercive processes are not being complied with, as well as the account balances and processes are not kept up to date.