EVALUACIÓN DEL SISTEMA DE CONTROL INTERNO Y SU REPERCUSIÓN EN LOS GASTOS ADMINISTRATIVOS, DE LA COOPERATIVA DE TRANSPORTE DE TAXIS ALFARO N° 7, DURANTE EL PERIODO: 2017 – 201

Abstract

The research work under the Research Project modality consisted of the EVALUATION OF THE INTERNAL CONTROL SYSTEM AND ITS REPERCUSSION IN THE ADMINISTRATIVE EXPENSES OF THE TAXIS ALFARO TRANSPORTATION COOPERATIVE No. 7, DURING THE PERIOD: 2017 - 2018. The purpose of this work was to determine how the evaluation of the Internal Control System has an impact on the administrative expenses of the Alfaro Taxi Transport Cooperative No. 7, during the period: 2017-2018, through the completion of a diagnosis on the financial situation, the evaluation of the components of the Internal Control System and the establishment of improvement strategies for the problem posed. Among the activities that were developed for the progress of the investigation, the literature related to the subject, the evaluation of the internal control, the main processes of the administrative area made us know if the responsibilities designated in the organization are structured. The methodology used was field since, in order to reach the pertinent conclusions and recommendations, we went to the Alfaro No 7 Taxi Transport Cooperative, where we conducted the respective interviews and surveys of the officials of the indicated entity, and the evaluation of the control internal, from this we were able to tabulate the data and obtain the results of the confidence level. The internal control of administrative and financial activities carried out in Cooperativa Alfaro No 7 is partially carried out, which also limits the development of the evaluation of said controls. The conclusions of the study establish that there is not an adequate management of internal control evaluation for the Cooperativa Alfaro No 7, because even when regulations are carried out by the performance of certain activities of registration and analysis of information, as well as decision-making in the In the administrative and financial field, formal processes are not carried out under components recommended by the current literature around internal control