“Control Interno y su incidencia en la rentabilidad de empresas de transporte carga pesada en la ciudad de Cuenca-Ecuador. Periodo 2021-2024”

Abstract

This study examines the management of internal control mechanisms and the profitability of companies in the heavy cargo transport sector in Cuenca from 2021 to 2024. The study adopts a quantitative methodology, using a descriptive documentary approach, applied during the specified period, based on financial data obtained from the digital repository of the Superintendency of Companies, Securities, and Insurance. An evaluation tool based on the Committee of Sponsoring Organizations (COSO) framework was used to evaluate the internal control structure of the organizations, which serves as the basis for developing the Optimal Internal Control Index. Profitability was measured using financial indicators, such as return on assets (ROA), return on equity (ROE), and net profit margin. Data collection reveals that most of the evaluated companies have moderate to high levels of internal control; however, Spearman’s correlation indicated that this variable does not have a statistically significant relationship with profitability. The findings suggest that, in the sector analyzed, internal control primarily focuses on preventing and managing business risks rather than directly impacting financial performance.