Sede Azogues - Contabilidad y Auditoría

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“Sistema de control interno para mejorar el área logística de las empresas constructoras”
(Universidad Católica de Cuenca., 2022) Tenecela Lliguicota, Pablo Andrés; Reyes Cárdenas, Narcisa Azucena; 0302028196; ., .
An internal Control System comprises a series of actions, regulations, and procedures executed within any organization to foresee risk situations that may condition its operation in the short, medium, or long terin. Under this premise, the present study aims to analyze the internal control systems implemented in the construction sector and verify their best. In order to achieve the objective, this research was performed under a descriptive methodology with a qualitative approach, employing a thorough bibliographic review, considering different studies related to the topic and published during the last five years in scientific databases such as Redalyc, SciELO, and Google Scholar, among others. All the theoretical support obtained was debated and contrasted with other research results. An efficient internal control system in the logistics area of a construction company ensures that administrative management is conducted promptly. It anticipates a series of aspects that may affect the proper functioning of the organization and present the achievement of the objectives set in a given time interval.