El control interno y su impacto en la toma de decisiones de la empresa INTERDELACRUZ S.A de la ciudad de Manta.

Abstract

Internal control is established as an essential element in business management, allowing to safeguard resources, optimize processes and support strategic decision making. INTERDELACRUZ S.A., a hostel located in Manta, Ecuador, faces significant challenges due to the absence of formalized internal control policies, which has generated operational inefficiencies, high risks and deficiencies in resource management. The objective of this research is to analyze the impact of internal control in the administrative area on decision making at INTERDELACRUZ S.A., and to propose solutions that allow optimizing administrative management. To this end, an administrative procedures manual will be developed based on the COSO Il framework, which will serve as a tool to standardize operations, reduce errors and improve operational efficiency. The methodology used includes a mixed approach, combining qualitative and quantitative methods. Interviews with key personnel, internal control questionnaires and analysis techniques such as data triangulation were applied, allowing us to identify weaknesses in current processes and propose improvement strategies. The expected results include the implementation of a solid internal control system that provides transparency, facilitates informed decision-making and strengthens the hostel's position in the market. This proposal will not only benefit INTERDELACRUZ S.A., but can also be replicated in other companies in the sector, promoting operational efficiency and business sustainability.