Análisis del control interno y su efecto en la eficiencia operativa del almacén Electrobríones de la Ciudad de Manta.

Abstract

The present research work proposes to analyze the internal control and its effect on the operational efficiency of the Electrobriones S.A. warehouse, fully complying with the proposed objectives, and developing a solution to the problem due to the lack of good management in the internal control of the company involving the dependent and independent variables. Each of them will be contextualized for a better understanding and expansion of knowledge based on the study of other authors with more expertise. Furthermore, to carry out the field study, methods and techniques will be established for collecting information, involving all company personnel and analyzing each of the techniques developed through observation, surveys, interviews and questionnaires. When revealing the negative aspects, it was evident that the company does not have clear policies for the development of internal controls and operational processes, the lack of training, effective communication, the changes that are made and the lack of supervision and monitoring are key factors that make operations work slowly and ineffectively. As a means of solution, the design of policies based on the COSO III internal control model was proposed, which involves 5 main components where the control environment, risk management, control activities, information, communication and supervision intervene as measures to avoid risks in future periods.