El control interno y su incidencia en la rentabilidad de la cooperativa de buses urbanos Ciudad del Valle de Portoviejo, en el periodo 2018-2019.

Abstract

The objective of this research is to evaluate the internal control and the impact on the profitability of the Urban Transport Cooperative "Ciudad del Valle de Portoviejo" during the periods 2018-2019, for which the preliminary compilation of information on the entity and in addition to the conceptual and legal bases. Within the degree work carried out, two paradigmatic modalities were used, such as qualitative-quantitative, types of research, empirical and theoretical methods, research techniques and instruments, which is of vital importance for the collection of information and especially helps to the elaboration of the proposal. The line of research focused on accounting financial management, which plays a very important role for the evaluation and identification of possible irregularities, therefore it is important to follow a series of stages such as the general diagnosis, and then the specific one that allowed through the conclusions and recommendations get to know the reality of the entity under study and also provide the practical bases for the preparation of an internal control proposal. The proposal aims to demonstrate that through the application of policies and procedures an internal control system is created that covers all its components since it allows a control environment and with it the generation of control activities with levels of supervision and communication.