Análisis de control interno de la gestión de las cuentas por pagar del año 2018 de la Escuela de Conducción no profesional de la ciudad de Guayaquil

Abstract

This research work deals with the “Analysis of internal control of the management of accounts payable for the year 2018 of the non-professional driving school of the city of Guayaquil”. This project arises from the inefficiency in the management of accounts payable of the driving school, due to its inadequate administration in these accounts, especially to the payments of suppliers, so that there is uncertainty about the effectiveness of its relationships with third parties. Therefore, the need arises to solve this problem, considering a theoretical and conceptual review of the internal control system based on the version of COSO 2013. For the present study, the methodology used is of a descriptive cross-sectional type, using research instruments surveys and interviews carried out with employees in the administrative area, whose responses were used to obtain results. The final results highlighted the importance of the internal control system within the organization, due to the inefficiencies presented in obtaining truthful information in the financial statements.