“Control interno y su efecto en la eficiencia de la gestión de cartera en empresas comercializadoras de motocicletas en Cuenca, período 2023–2024”

Abstract

Internal control is a crucial element for ensuring the efficiency and sustainability of business operations, since it protects resources, reduces the risk of fraud, and ensures the reliability of financial information by improving portfolio management, assisting in credit recovery, and reducing delinquency. In light of this, this research analyzes the impact of internal control on portfolio management efficiency at two motorcycle dealerships in Cuenca during 2023-2024. The study used a quantitative approach with a descriptive-comparative design, evaluating internal control components through the COSO model and complementing the analysis with portfolio-related financial indicators. The results reveal relevant differences between the companies: EC-Kawasaki del Ecuador S.A. demonstrates a more structured and reliable internal control system, with lower risk exposure and better levels of liquidity and solvency. Conversely, Motor Power EC Importadora Motpow S.A. shows weaknesses in communication and monitoring components, increasing its financial vulnerability. Despite these differences, both companies have difficulty collecting accounts receivable, reflected in low portfolio turnover and long collection periods. Overall, the findings suggest that internal control supports portfolio management, but its effectiveness depends on proper implementation, monitoring, and consistency of internal processes. The study enhances understanding of how internal control influences portfolio management and offers valuable guidelines for strengthening administrative and financial practices.