Diseño del sistema de control interno contable para la empresa ISIMARE S.A. de la ciudad de Manta, provincia de Manabí

Abstract

ISIMARE S.A located in Manta city, province of Manabí presented problems in the deficiency of its internal control of accounting operations, they did not have knowledge of good practices or accounting procedures by the administration, therefore, the objective of the this study was to design an internal accounting control system for ISIMARE S.A in Manta city, province of Manabí, through the application of management tools, which improves accounting procedures and control for correct decision making. The methodology used was a mixed approach (quantitative and qualitative). The level of the research was exploratory and descriptive; a non-experimental cross-sectional design was used. The type of study was documentary and field research to obtain information through methods, techniques and instruments such as an interview directed at the general manager and a survey applied to the administrative and operations departments of ISIMARE S.A. Through the applied methodology, it was determined that the administration did not have knowledge of accounting practices or processes, it did not have good accounting treatment of its purchases of raw materials and its sales, it did not have accounting policies, the administration was looking for consulting and therefore did not participate in the accounting records and did not have control of their finances. It is concluded that ISIMARE S.A. needs an adequate internal control system in its accounting structure to execute operations in the economic field in an orderly manner and obtain the necessary information for correct decision-making.