Suchergebnisse

Introduction. Internal control management is a set of procedures that help organizations to safeguard their resources. Objective. In this context, through a study of 20 companies (medium and large) of the industrial sector in the province of Cotopaxi, it is evaluated how the internal control management from the application of corporate governance affects the financial results, it should be noted that the problems that arise in this sector is the lack of adequate organization and lack of supervision in the production plant, considering that in this province 7.87% corresponds to large companies and 92.13% to medium and small. Methodology. Corporate governance was measured through the construction of indexes such as shareholder rights, general meeting, board of directors, government and/or family, control architecture, information transparency and risk mitigation measures. Results. Through a multivariate regression model, the results highlight that control architecture has a positive relationship with financial results. Conclusion. Considering the importance of internal control, the implementation of an internal control management model has been proposed to contribute to the financial performance of SMEs in the industrial sector. ; Introducción. La gestión de control interno es un conjunto de procedimientos que ayudan a las organizaciones a salvaguardar sus recursos. Objetivo. En este contexto mediante un estudio de 20 empresas (medianas y grandes) del sector industrial de la provincia de Cotopaxi, se evalúa cómo la gestión de control interno a partir de la aplicación del gobierno corporativo incide en los resultados financieros, cabe recalcar que las problemáticas que se presentan en este sector es la carencia de una adecuada organización y la falta de supervisión en la planta de producción, considerando que en esta provincia el 7,87% corresponde a las empresas grandes y el 92,13% a medianas y pequeñas. Metodología. La medición del gobierno corporativo se realizó mediante la construcción de índices como derechos ...