Evaluación del sistema de control interno en el sector societario de la rama manufacturas de la provincia de Manabí, año 2018

Abstract

Abstract:The present titling work has been developed with the purpose of evaluating the internal control used in the different companies in the manufacturing area of the province of Manabí, it is important because after developing the proper investigation, a clearer idea of the reality of the execution of internal controls within companies. Its objective is to study the monitoring of internal controls that management, in the different manufacturing companies, has implemented, the contribution provided by this work is the analysis and evaluation of the administrative aspect of internal control through the COSO methodology and to be able to verify the benefits that this application has for the development of the processes within each entity. With the results obtained, it was possible to determine that the development of this research has been beneficial, because not only was the importance of internal controls in companies shown but also because it was possible to compare between several companies as each one carries out the processes in each area of internal control so that it is a reference to improve certain aspects that can escape in the development of each work area.