Control interno para la mejora de la gestión empresarial en la Comercializadora MASGAS Estación de Servicios “Divino Niño II" S. A., cantón El Carmen, periodo 2023.

Abstract

In all Ecuadorian companies it is essential to have a adequate internal control, since, thanks to its correct execution, fraud or some type of risk, thus taking care of the resources and interests of the companies. However, it is increasingly noticeable that in small and medium-sized companies do not have appropriate internal control, since a large part of They do not have formality, adequate order, lack of manuals. functions and policies that are informed and applied by all those who make up the company. Reason why the titling project was born, due to the lack of internal control in the MASGAS Marketing Company, “Divino Niño” Service Station II”, an investigation in which methods were implemented for the collection of information, in a deductive, inductive and analytical way, as well as the application of interviews and surveys obtained from people who work within the company, being a fundamental part of the appropriate design of an internal control system, which was reinforced through the documentary and bibliographic review of some authors who refer to the topic. Thus, based on the findings, it is concluded that the need to develop an internal control system that allows improving management business effectively and efficiently, specifically to the administrative area and operation of it.