El Control Interno y su relación con la rentabilidad de las pymes de la Provincia de Loja, sector 3. Año 2022

Abstract

Abstract: The present curricular work is the result of a study carried out on SMEs in the province of Loja, which aimed to analyze the impact of internal control on the profitability and how it encourages companies to effectively fulfill their economic role. This type of research is a descriptive research that uses techniques both qualitative and quantitative to collect information. The components of the internal control, through a survey directed at the owners, managers or person responsible for the companies, this was done in order to obtain true information for the analysis of results; After that, financial indicators (ROE ROA) were applied. which determined the profitability of each of the small and medium-sized companies. A Once we had these results, it was possible to determine that there is a direct relationship between the two study variables, that is, while the use of internal control is carried out, the performance of SMEs is of greater benefit.