Control Interno para Mejorar la Gestión de Nómina de tripulantes en las embarcaciones pesqueras administradas por la empresa IDELMAR S.A. de la Ciudad de Manta - Provincia de Manabí.

Abstract

The investigative work was developed in order to mitigate economic risks in the payroll management of the crew members of IDELMAR S.A. vessels. To establish these risks, an exhaustive citation investigation was carried out bibliographical, regulations and laws immersed in the subject, in addition to investigating investigative background that served as a reference. It was necessary to apply research instruments such as interviews in addition to developing a flowchart to know the current processes explicitly, a control evaluation current internal situation and a SWOT matrix. The above made it possible to determine the current status of Idelmar S.A. And from the results develop the proposal for a policies and procedures manual for payroll management of Idelmar S.A. crew members. this investigative work It will serve as a reference for future research.