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

Adequate internal control is essential for all Ecuadorian companies, as its proper implementation prevents fraud or other types of risks, thus safeguarding the company's resources and interests. However, it is increasingly evident that small and medium-sized companies lack adequate internal control, as many of them lack formality, adequate organization, and lack job manuals and policies that are communicated and applied by all company members. For this reason, the titling project was born due to the lack of internal control at the MASGAS Marketing Company, "Divino Niño II" Service Station. A research project implemented deductive, inductive, and analytical methods for collecting information, as well as interviews and surveys from employees within the company. This was a fundamental part of the appropriate design of an internal control system. This was reinforced through a documentary and bibliographic review of several authors who refer to the topic. Thus, based on the findings, it is concluded that there is a need to develop an internal control system that allows for effective and efficient business management improvements, specifically in the administrative and operational areas of the company.