Impacto del control interno en la gestión de cuentas por cobrar y su efecto en la liquidez operativa en las instituciones educativas particulares del sector norte de Quito distrito La Delicia zona 9, año 2024

Abstract

The aim of this article is to analyze the impact of internal control on the management of accounts receivable and its effect on the operating liquidity of private high schools in La Delicia District, in the north of Quito, during 2024. These institutions depend largely on the timely collection of tuition and enrollment fees to ensure operation, payment of obligations and the quality of the educational service. The research was conducted using a quantitive approach, with a cross-sectional descriptive, and the correlational design. Surveys were applied to a sample of 29 private educational institutions and financial indicators such as current liquidity, quick ratio, accounts receivable turnover, and average collection period were analyzed using information from the financial statements. In addition, the internal control system was evaluated based on COSO 2013 Framework, in order to identify weaknesses in accounts receivable management processes. The results show that many institutions present deficiencies in internal control, specially outdated collection policies, lack of staff training, and limited application of preventive controls such as automated alerts and timely payment and timely payment follow-up. This leads to delays in collection recovery which increases lack of payment and directly affects operating liquidity. This financial analysis shows that institutions with more structured accounts receivable management present better liquidity levels and income faster recovery. In contrast, those with weak controls face difficulties in meeting their shortterm obligations, which forces them to use institutional reserves or postpone planned investments and planned activities. The study concludes that strong internal control and efficient accounts receivable management have a direct impact on the operating liquidity of private high schools, being key factors for their financial sustainability and institutional stability.