El Control interno en el proceso logístico del transporte de FREVITRANSPORT Cía. Ltda. del cantón Ambato.

Abstract

The company "FREVITRANSPORT CIA. LTDA. ", Started its activity in 2013, located in the province of Tungurahua, Ambato Canton Av. Pichincha Alta and the Incas, is dedicated to provide transport services for building materials, with different types of transport and trailer , dump trucks, vans etc. The research developed allows reaching the conclusion that the company has no internal control of transport logistics, this is the main cause of the organization today, to not perform activities correctly and the waste of material and resources human, causing discomfort personnel working in the same and likewise of the owners. The information obtained from research data are useful to establish a broader view of the state of internal control of the logistics process of presenting the company services, which can be identified poor inadequate control on the functions and activities They develop, do not have adequate management, in addition to not having a control structure that allows it to reach the objectives and goals outlined by the company efficiently and effectively. The proposal made was to present an instrument of evaluation of internal control, COSO applying the method to identify the problem that is presented in the company, based on evaluations of each component of the model, which must be performed responsibly and with these results will make the corresponding assessment and identify errors and resolve them immediately, improving processes and keep better internal control.