Incidencia del control interno "Coso" en la toma de decisiones de microempresas del cantón Jipijapa.

Abstract

Internal control has been recognized as a tool for the management of all types of organizations to make correct decisions. In addition, the “COSO” model allows to establish a reference framework to implement management and control activities, as well as to focus on knowing the maturity of a system, in order to identify opportunities for improvement, in order to strengthen it and that the taking of decisions be assertive and focused on continuous progress. The decision-making process is based on evidence that allows it to be analyzed to improve processes and prevent misconduct or fraud.