Evaluación del control interno mediante la implementación de indicadores de gestión en la empresa balanceados del pacifico BALANPAC S.A. en la ciudad de Machala en el 2019.

Abstract

Within any organization, internal control plays a very important role because it contributes with operational and financial security in the company, through its evaluation, which allows detecting errors and shortcomings, providing solutions so that the administrator can account in the most effective way possible on the economic situation of the company. The productivity of an organization lies in the administrative instruments it uses to achieve its objectives, which is why today management indicators allow reducing conflicts and promoting order in the different areas of the entity. Based on the aforementioned antecedents, the general objective was to evaluate the internal control system in the company Balanceados del Pacífico BALANPAC S.A. with the use of management indicators for risk mitigation and optimization of the entity's functions. In order to carry out an adequate research work, the non-experimental methodology was planted with a descriptive support of the study variables. The selected approach was mixed, for which the interview and the survey were used to collect and process the information. Finally, the proposal was structured based on the conclusions obtained after the data collection. The proposed solution consisted of the design of management indicators to optimize controls within the entity under analysis.