ANÁLISIS DEL CONTROL INTERNO A LOS PROCESOS CONTABLES Y SU INCIDENCIA EN RESULTADOS FINANCIEROS EN LA EMPRESA OKASCONSULP DEL CANTÓN PORTOVIEJO DURANTE EL 1 DE ENERO DE 2017 AL 31 DE DICIEMBRE DE 2018

Abstract

This qualification work had the general objective of analyze the internal control of accounting processes and its impact on financial results in the company Okasconsulp of the canton Portoviejo from January 1, 2017 to December 31, 2018, applying a descriptive and non-descriptive design research. experimental. To carry out this study, methods such as observation visiting the facilities of the company were used, in addition to the application of surveys to workers related to the study area, and the interview with the general manager was also applied, in addition to conducting internal control questionnaires, where it was obtained as a conclusion of the investigation that the company does not have a correct accounting process, as well as the performance of financial analysis that allows knowing the real situation of the company. It is recommended to support the accounting transactions carried out in the system by copies in another program, to carry out periodic vertical and horizontal analyzes for decision-making, and to train the entity's personnel on procedures and policies of the same