Control interno y su influencia en la gestión administrativa de las empresas industriales de la ciudad de Cuenca

Abstract

The research presents an analysis of internal control in industrial companies in Cuenca and its influence on administrative management. The research problem is to identify the differences in the organizations that have and do not have internal supervision. This study aims to conduct a comparative analysis to know the performance in the business administration of organizations with and without an internal control system. For this, a descriptive cross-sectional methodology supported by a quantitative approach was adopted for investigation work. A questionnaire based on the Committee of Sponsoring Organizations (COSO) method was used as the primary data collection tool through the Google Forms platform. As a result, a high confidence level was found in the five control components in companies with internal control. In contrast, in companies without it, a moderate level was identified in the control environment, high in risk assessment, control activities, information, and communication, resulting in a low confidence level in supervision or monitoring. It was concluded that companies in the industrial sector with effective internal direction have satisfactory process management, encouraging companies to improve their management.