El sistema del control interno y su incidencia de fraudes financieros en las pymes del cantón El Guabo, periodo 2022.

Abstract

The internal control system in the corporate environment refers to the policies, procedures and mechanisms established to ensure operational efficiency, integrity of financial information and compliance with rules and regulations. Although it can be a tool, it is essential to manage it responsibly to avoid potential operational and financial problems. An adequate internal control system involves finding a balance between implementing effective controls and facilitating business operations. When you do not have an adequate system in place, many problems arise and one of them is financial fraud, which refers to a series of deceptive or illegal activities carried out in the context of finance or the economic sphere. These fraudulent activities may include falsification of financial information, identity theft, market manipulation, embezzlement, issuance of counterfeit securities, among others. The object of study refers to the investigation and analysis of the internal control system implemented in the (SMEs) located in the canton El Guabo during the period 2022, with the purpose of carrying out an analysis of the literature in order to examine in detail the practical application of the internal control system, and likewise establish improvement actions that allow the effectiveness of the internal control system in the prevention of financial fraud in the SMEs of the Canton El Guabo. In order to achieve the mentioned objectives, a study was carried out using a deductive and quantitative approach. It is important to note that the historical background was obtained from sources such as scientific articles and books. In addition, surveys were used to assess the favorability of the results, which will facilitate the formulation of relevant conclusions and recommendations, the results of our research are shown with the importance of establishing internal control practices to safeguard assets, maintain investor confidence and foster an organizational culture of transparency and financial accountability in SMEs.