Contribución del sistema de control interno basado en el informe COSO al incremento de la rentabilidad financiera caso sociedades hoteleras en la ciudad de Loja

Abstract

ABSTRACT This research work analyzes the contribution of the internal control system based on the COSO report with the increment of financial profitability of hotels in Loja city. In order to obtain information to determine control and how it is working properly in the achievement of institutional goals and objectives, an interview – survey was applied. The main goal was to know if the evaluation of the components of the internal control system and the profitability of these, oriented to the executives of the hotel societies of this area. To discover if it is satisfactiry for its skateholders financial reasons were applied determining the profitability. The results show that most hotels have internal control systems to develop their activities, although their profitability rates are minimal in the period evaluated, hotel companies make an effort to maintain their sustainability, credibility and quality service for its users.