El control interno y su incidencia en la gestión administrativa - financiera de las microempresas del sector comercial de la ciudad de Portoviejo en el período 2019

Abstract

The degree work has been developed in order to analyze how the application of internal control affects commercial microenterprises in the city of Portoviejo, within their administrative and financial management, during the 2019 period, for which the investigative process began with the contextualization of the subject from the point of view of various authors. After this, research instruments such as surveys were structured to be applied to the sample taken from the database of the Superintendency of Companies and Insurance, which served to know the reality, degree of knowledge and application of internal control within micro-enterprises of the city of Portoviejo, which allowed reaching conclusions that coincided with the fact that entrepreneurs are sometimes unaware of the concept of internal control, however they carry out activities that include it empirically. Based on the conclusions, it was possible to develop a proposal that contains standardized internal control procedures that will allow micro-companies to optimize their administrative and financial management, especially with the aim of becoming a benchmark for the sector under study