Control interno a los procesos operativos y su incidencia en los procedimientos financieros de la empresa super mercado del colchon en el periodo comprendido desde el 1 de enero del 2017 al 31 de diciembre del 2019.

Abstract

This research work was developed with the objective of evaluating the internal control of operational processes and its impact on the financial procedures of the super mattress market company in the period from January 1, 2017 to December 31, 2019 The legal bases of the investigation are: Internal Control Norms. Thus, this study was carried out in a descriptive, correlational, non-experimental, longitudinal, bibliographic, ethnographic and statistical manner; By such means it was possible to collect the necessary information to carry out the investigation. The research techniques used were internal control questionnaires, observation, surveys and interviews, which were directed to the corresponding authorities and were used to analyze the documentation that was acquired during the investigation process directed at the company. It was concluded that operational management does affect financial procedures because as Super Mercados del Colchón is a commercial company, all operational procedures executed or not executed will be reflected in its financial statements, this company despite being young in the market it has achieved great acceptance in it, but it is highlighted that in certain cities more than in others, it has shortcomings in terms of compliance with all Internal Control regulations to be specific in the activities of control, but it must be taken into account that this institution is growing and it is common to find certain flaws, which must without a doubt be corrected to avoid problems in the future.