ANÁLISIS DEL CONTROL INTERNO DE LOS PROCESOS OPERATIVOS Y SU REPERCUSIÓN EN LA RENTABILIDAD DE LA QUINTA SAN JUAN DURANTE EL PERIODO COMPRENDIDO ENTRE EL 01 DE ENERO Y EL 31 DE DICIEMBRE 2018

Abstract

The Internal Control System of a company is the management support of the administration, since it is mainly used for the purpose of safeguarding the organization's assets, obtaining reliable accounting records, promoting the efficiency and effectiveness of operations and encouraging compliance with existing policies, laws and regulations. This research work was carried out in the Quinta San Juan, located on the 5th June street of the city of Portoviejo, in order to analyze the internal control of the operational processes and their impact on the profitability of the same during the period between January 1 and December 31, 2018, which could be measured through the fulfillment of the objectives. The internal control and the operational processes were analyzed through surveys, questionnaires and interviews which allowed us to know the strengths and weaknesses, which were applied to the manager and the collaborators of the company since they are the ones who know the problem closely. From this development, it could be concluded that Quinta San Juan has certain weaknesses that must be improved to achieve full compliance with operational processes through adequate internal control that facilitates employees to fully comply with their work. With final elements of the study, the results report was developed, detailing the fulfillment of the objectives, conclusions and recommendations of the research work; developing the respective bibliography, as well as the annexes