Control interno de los procesos contables en la Escuela de Formación Cendcasegb, periodo 2020 – 2021.

The investigation analyses internal control situation in the accountability process of CENDCASEGB, a Company from Babahoyo dedicated to offer specialized teaching services to security agents, due to problems that are affecting its management, which are related to the lack of internal control in accounting department. The general objective of the research was to analyze the internal control situation of the accounting process in the formation school CENDCASEGB during the period 2020 – 2021. To get the objective it was executed a methodology with a mixed focus, qualitative and quantitative, allowing obtaining data from primary and secondary sources. It was developed a theoretical analysis about accounting processes and internal control, making evidence of the direct relationship that suggest the application of control for the accounting. It was also analyzed the income statement and general balance report, their evolution during both years. Profitability and liquidity indexes were calculated, making evidence that the business has liquidity issues. An interview guide was designed and applied to the manager and the accountant, who manifested that there is not control, neither tan planning, or strengthening staff knowledge. Finally, there were proposed some actions to contribute to improve accounting processes thanks to the implementation of internal control.

• Autore principale: Paredes Romero, Norma Ivette (author)
• Natura: bachelorThesis
• Pubblicazione: 2022
• Soggetti: Contabilidad; Control interno; Control financiero; Decisiones gerenciales; Procesos contables
• Accesso online: http://dspace.utb.edu.ec/handle/49000/12918