Control Interno en la Gestión Empresarial Sector Construcción Provincia de Chimborazo, Período 2021.

ABSTRACT: The construction companies have been key to the development of other businesses, due to the link with other sectors, such as glass and aluminum manufacturing; ceramic products; Wooden furniture; cement; concrete and stone articles; chemical substances; plastics and metal products, considering that these inputs are used in the first stages of construction. The objective of this research is to evaluate the internal control system with respect to the construction sector of the Province of Chimborazo, period 2021, through the application of the internal control questionnaire based on the COSO Model, allowing the degree of compliance of each to be analyzed. of the components. The methodology that was applied in this research corresponds to the deductive method, complemented by the documentary bibliographic research method. According to the results obtained, it was evident that there is 92% compliance in terms of the Control Environment component, 84% in terms of the Risk Assessment component, on the other hand, the Control Activities have 89% compliance, while the Information and Communication component has 81% and finally the Monitoring component has a compliance of 80%. It was concluded that the internal control system based on the components of the COSO Model has a low level of compliance because these companies establish a minimum of control in their operational activities, since many times these are directed by administrators who forget the importance of having the required capabilities, and despite having good intentions in wanting to carry out the control of the activities and their management themselves, technical intervention in such aspects will always be necessary and important.

• Հիմնական հեղինակ: Sagñay Guaranga, Mishel Fernanda (author)
• Ձևաչափ: bachelorThesis
• Լեզու: spa
• Հրապարակվել է: 2024
• Խորագրեր: control interno; gestión empresarial; empresa constructora; modelo COSO
• Առցանց հասանելիություն: http://dspace.unach.edu.ec/handle/51000/12238