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

Abstract

The present study analyzes the contribution of the internal control system based on the COSO report to the increase of financial profitability in the case of hotel companies in the city of Cuenca. This qualitative and quantitative study is based on financial information systems, based on the Superintendency of Companies and Internal Revenue Services. We worked with primary information from the study area, as part of the methodology used. The research was carried out based on the components of the COSO I model and to determine the profitability financial indicators were used and the application of the same allows to know the economic situation of the hotel sector and its capacity to generate profitable income. According to the problematic found, it is corroborated that internal control is deficient in one of the hotel societies, analyzing the great weaknesses found during the process starting from the control environment of the company, being one of the main problems the bad segregation of functions and the lack of timely financial information.