Control Interno para la Gestión Administrativa en la Empresa “Mundi Market” del Cantón El Carmen, Período 2024.

Abstract

The following research had the objective of designing an internal control guide for administrative management in the company "Mundi Market" of the canton el Carmen, in the period 2024. Over time, the company has been carrying out empirical processes that became routine due to its daily application, therefore, in the collection of information it was possible to detect these failures, through interview and survey techniques, in addition to the application of deductive, inductive, analytical methods that thanks to them it was possible to verify that the company had an administrative deficiency, one of the deficiencies found was that the commercial did not have a mission, vision, corporate values, much less a hierarchical structure. That is why, when preparing the guide, a proposal was made to implement them so that it can counteract all these deficiencies. Within it, the components of internal control can be taken into consideration for said preparation. For this reason, it was possible to propose descriptions of functions, policies, procedures and flowcharts for the different departments, coordinating in a manner consistent with their needs and therefore avoiding the risk of making wrong decisions that do not favor the company in any way.