Incumplimiento del control interno por colaboradores del O.V Hotelera Machala en tiempos de COVID - 19 durante 2020 – 2021.

Abstract

This degree work focuses on examining the breach of internal control by employees that has occurred through the impact of the Covid - 19 pandemic based on the data given by the Hotel Oro Verde Machala S.A. during the periods 2020 - 2021, whose main economic activity is the hotel accommodation service, organization of social and business events, sales of food and drinks in bars and restaurants for immediate consumption, established in 1994 in Machala. Over time, the company has remained a luxury hotel, thus providing lodging to important personalities inside and outside the country, having an increase in profits each year. However, the year this virus arrived, it had a strong impact on this sector, generating a decrease in sales, causing 50% losses, and at the same time causing poor management of internal control. The purpose of the present investigation is to abide by the problems that this health emergency has brought, significantly in the hotel sector that has caused a decrease in its income and services due to the state of exception that has been experienced, leading to a closure of many hotel companies, through the analysis applied to the statement of financial position and the income statement for the period 2019 - 2020 whose years caused a loss in their income and a decrease in their services, causing an imbalance in their economy with the appearance of this pandemic compared to 2018, in that year their income was growing and was favorable for the company. The internal control evaluation matrix has been established to measure the level of control risk based on the key controls to detect the level of confidence and the level of risk. According to the variables given in the present work, it applies the research modalities; qualitative and quantitative. The qualitative method, based on the analysis and interpretation of the results obtained. Quantitative method, with reference to the numerical, in the management of financial statements, internal control evaluation questionnaire based on the components of risk evaluation, control environment and monitoring; and the control matrix. The study methodology lies in the consultation of different bibliographic sources based on scientific publications and in obtaining the data provided by the hotel to understand how they have been able to stand out from the stoppage and not be able to offer their services to their clients due to the pandemic. This affects your economy. In addition, in the present investigation we use the deductive - inductive method, the analysis based on the source of information and the tabulations carried out, the techniques of the interview were used to collect the data of the financial statements mentioned. Survey technique, based on the collection of standardized data through the formulation of questions, which operate the variables of the object of study of the investigation.