Control interno de los procesos contables del Comercial Victor´s.

Abstract

Internal control is a fundamental aspect in the financial management of any organization, it consists of a set of measures, policies, competencies and functions in established procedures, in accounting processes it is important to ensure the integrity, reliability and transparency of financial information, a study was carried out at the Victor's commercial located in the Sucre Canton, Manabí province, the research used the theoretical framework, conceptual bases were established that allowed the design of data collection instruments. A descriptive methodological approach was used using quantitative and qualitative aspects, in turn, techniques were used to obtain information through staff surveys and an interview with the owner-manager, which facilitated the interpretation and analysis of the results. SPSS v26 statistical analysis software was used, according to the results, the need to strengthen knowledge of accounting processes and the design of an internal control manual is evident, which will represent a crucial step in improving processes and optimizing resources.