Sistema de control interno en el sector societario de la rama del comercio en el sector 2, de la provincia de Pichincha, año 2018.

Abstract

Abstract:The objective of the research was to evaluate the Internal Control System in the corporate sector of the branch of commerce in sector 2, of the province of Pichincha, year 2018, considering the 5 components of COSO (Control environment, risk management, activities of control, information and communication, supervision and monitoring). The research was qualitative and quantitative, since information was collected and analyzed from primary and secondary sources through bibliographic and field research, so a survey was applied using the Likert measurement scale. The study population consisted of 30 companies whose reporting subjects were the heads of unit and the operational staff. For the data processing, descriptive statistics were used, which allowed the presentation of the results of the database through tables and figures. It was obtained as a result that in most companies the internal control system is adequate allowing it to perform its functions and activities in a better way.