El control interno y la razonabilidad de la información financiera en el Centro Comercial Popular de la ciudad de Latacunga en los locales comerciales de calzado en el período Enero - Junio 2016

Abstract

The present research project entitled "Internal control and the reasonableness of financial information in the popular commercial center of the city of Latacunga in the commercial premises of footwear in the period January - June 2016", has the purpose of analyzing in detail the control Carried out by the owners of the commercial premises of this zone and to identify the critical points that affect the normal operation of the same ones. On the other hand, it is also sought to determine the risk factors that influence the generation of financial information for efficient decision-making. Thus, this research is qualitative-quantitative, since through the collection of information applying a survey based on a questionnaire of questions to those involved could be evidenced the lack of technical tools that allow them to carry out an efficient internal control in All areas of your business, making management and control empirical. Following the analysis of the impact of internal control on the reasonableness of the financial information of the commercial premises for the sale of footwear in the xi popular commercial of the city of Latacunga, it was determined the need for an internal control model based on COSO I, since, through this model, it will be possible to provide a reasonable degree of security in the achievement of objectives within the business, effecting efficiently and efficiently its operations, obtaining reliability in the financial information generated in compliance with the Laws, regulations and rules applicable to them.