Sistema de control interno en el sector societario de la rama manufacturera de provincia Guayas, Ecuador, año 2018

Abstract

Abstract:The study proposed was carried out in order to evaluate the internal control system of the corporate sector of the manufacturing field in the province of Guayas, Ecuador in 2018, and contribute to a correct diagnosis of it. The type of research was descriptive with a quantitative approach, information was taken from primary sources since information was collected at the scene, and information was also compiled from secondary sources such as books, short stories and other documents and secondary, which allowed theoretically support research. An investigation was carried out without entering into qualitative analysis of the problem, as several companies have absolute reservations about the information of their operational activities. As a data collection technique, the survey was used, which was designed according to the COSO report and applied directly to the executives, middle management and operations of 30 companies. The internal control system in the sector evaluated is very good, as both senior and middle managers seek to maintain adequate control in the development of different areas and activities, evaluating and identifying risks to adopt measures that allow timely mitigation.