Sistema de control interno en el sector societario de las industrias manufactureras de la provincia de Pichincha, Sector 1, año 2018.

Abstract

Abstract:The purpose of this research is to evaluate the internal control system in the corporate sector of the manufacturing industries of the province of Pichincha, Sector 1, it is based on evidence of the level of effectiveness of the Internal control in the fulfillment of the objectives and proposed goals. The methodology used is descriptive in that it will not delve into qualitative analysis of the study phenomenon. The methods used were: analytical, synthetic, inductive, the study was conducted on a sample of 30 manufacturing companies. The main contribution of this research was to determine the level of effectiveness, efficiency and transparency in the five functional components: control environment, risk assessment, management control activities, information and communication, internal control monitoring. Among the main results it can be mentioned that manufacturing companies manage internal control observing the best for control activities within the company while information and communication is met at very low levels.