El control interno y la prevención de fraudes financieros en las pequeñas empresas de la ciudad de Loja, año 2020

Abstract

Abstract: Every company to achieve its organizational goals and objectives is essential to have an internal control system, which allows mitigating financial risks and fraud, thus protecting the assets and interests of businessmen and employees in general. Based on this, the present qualitative descriptive research was carried out on internal control and the prevention of financial fraud in small companies in the city of Loja, year 2020, in this work 55 companies of the locality participated in which they were applied a survey using the SurveyMonkey technology tool. Once the results on internal control and the prevention of financial fraud in the SMEs investigated in the city of Loja were obtained, it was determined that most of them have an internal control system duly established and integrated by procedure manuals, contingency plans, Appropriate technology, effective internal communication and committed personnel, which contributes to the timely detection of errors in administrative, accounting and financial operations, providing them with reasonable, reliable and timely information for decisionmaking.