Sistema de control interno en el sector societario de la rama comercio al por mayor y menor de la provincia de Pichincha, Sector 1, año 2018.

Abstract

Abstract:This research was carried out with the objective of evaluating the internal control system in the corporate sector of the wholesale and retail trade branch of the province of Pichincha, Sector 1, year 2018, based on the 5 elements of the COSO report: Environment of control, risk assessment, control activities, information and communication, monitoring. The research was descriptive, considering the qualitative approach, for this the bibliographic and field research was applied, the population was integrated by 40 companies of the mentioned branch, and the information was obtained through a structure survey considering the control elements internal and the Likert scale composed of a set of questions based on affirmations or judgments, this survey was answered by the heads of departmental units and the operational area that work in the assigned societies. As a result, it was obtained that the internal control system in the evaluated corporate sector is very good, taking into account that there is a predisposition of senior managers to carry out proper management and in accordance with the requirements and current legal regulations.