El control interno y su incidencia en la gestión administrativa de los gobiernos autónomos descentralizados cantonales de la provincia de Zamora Chinchipe, periodo 2018

Abstract

Abstract: The present degree study is a descriptive-explanatory type with a quantitative and qualitative approach, which had as its general objective to evaluate the internal control and its impact on the administrative management of Decentralized Autonomous Governments in the province of Zamora Chinchipe. A diagnostic of internal control based on the 5 components of COSO was done under a Linkert scale. While for the administrative management portion, the diagnosis was made using a verification matrix to obtain compliance levels. The results obtained had a 58,09% effectiveness rate on internal control and a 68,48% compliance with administrative management. This leading to the conclusion that internal control has a significant impact on administrative management, providing institutional ethics culture and mechanisms in administrative processes in order to meet government objectives, plans, budgets and actions in the development the institutional mission and vision.