Control interno administrativo y su incidencia en la operatividad de los procesos de la empresa agro aéreo s.a., año 2023

This research evaluated the internal control system of the administrative processes of Agro Aéreo S.A., a company in the canton of Quevedo, whose main activities are the provision of aerial fumigation services and the agricultural exploitation of representative products in Ecuador, such as palm and bananas. The general objective of the study was to evaluate the impact of administrative internal control on the operation of the company's processes. The methodology used combined an exploratory, field and descriptive approach, which allowed obtaining first-hand information at the headquarters of Agro Aéreo S.A. Likewise, deductive and inductive methods were applied to carry out the analysis. Since the company lacks standardized technical documentation on policies in administrative processes, the interview was a fundamental technique for gathering information. Once the administrative processes, the policies that regulate them and the limitations that arise in their development were identified, the internal control was evaluated based on the methodology established in the COSO 2013 report. This framework, through its five components: control environment, risk assessment, control activities, information and communication, and supervision activities, made it possible to detect deficiencies that affect the efficiency of the internal control system. This tool played an important role in knowing the weakness of controls in each process and thus favoring by identifying measures that improve compliance with established deadlines, order in tasks and in adequate communication between departments.

• Hlavní autor: Sánchez Alcivar, Jamilex Catalina (author)
• Médium: masterThesis
• Jazyk: spa
• Vydáno: 2025
• Témata: Control Interno; COSO; Procesos Administrativos; Actividades De Control; Evaluación De Riesgos
• On-line přístup: https://repositorio.uteq.edu.ec/handle/43000/8659