El sistema de control interno y su efecto en el funcionamiento institucional del Sindicato de Choferes de la ciudad de Portoviejo. Año 2019.

Abstract

The research work called "The internal control system and its effect on the institutional functioning of the Drivers Union of the city of Portoviejo. Year 2019", sought to show the effect of an internal control system on this organization in the city of Portoviejo.

The overall objective of the work was to determine the Internal Control System and its effect on the institutional functioning of the Drivers' Union of the city of Portoviejo. Year 2019. This macro objective in turn was divided into four specific objectives, the first developing a theoretical framework based on other studies, bibliography and texts, to have a greater understanding of the variables of the study. The second objective was a diagnosis of this institution's current Internal Control System to verify its suitability. The third objective established the level of risks in institutional functioning without a restructuring of that system and the fourth objective made recommendations for the improvement of this system and thus the institutional functioning of the institution.

The research was applied, quantitative, descriptive, field, documentary and explanatory. The design was transsectal and non-experimental. The population or universe of this study consisted of the secretary general, accountant and treasurer of the investigated organization, as the population is small, it was not necessary to obtain a sample to obtain the information that this case required. The structured interview, the survey with closed questions and work papers were used as data collection techniques. The research method was biographical and ethnographic.