Sistema de control interno en el sector societario de la rama comercio al por mayor y menor, de la provincia de Loja, año 2018

Abstract

Abstract:The present work had as objective to analyze the characteristics of the components of the internal control sector, corporate and business of the branch wholesale and minor of the province of Loja, in the year 2018, using as reference the COSO Model. The sample consisted of 30 companies, the same that is selected by the technique of consecutive sampling, including the subject accessible. For the development of the research we applied the methodology is descriptive, using techniques such as surveys and interviews with department heads and operating personnel, to know the weaknesses and strengths of the systems of internal control. It was demonstrated that the control environment is not ideal for the proper functioning of the companies. due to the lack of incentives and training in staff, the lack of an organizational chart, as well as the absence of policies and practices of human resources. Do not establish control activities in several companies, as there is not a policies and procedures manual nor do they practice the separation of functions, which may affect the fulfilment of the objectives.