Análisis del control interno en los operadores portuarios de la ciudad de Guayaquil, su incidencia en la consecución de objetivos y su supervivencia en el mercado.

Abstract

The general objective of this thesis is to evaluate, through the COSO model, the internal control of the Port Operators of Guayaquil in order to propose strategies that allow the strengthening of companies and the continuity of the business. To achieve this objective, a research study was carried out using a mixed qualitative and quantitative approach, through documentary, transversal and descriptive research, starting with the analysis of the processes, interviewing officials of the port operators and finally surveying the collaborators of the company Bedeschi SA The results of interviews and surveys, determined the lack of internal control procedures in the company, this led to research theories and methodology of internal control to propose the proposal, consisting of the design of internal control processes, using the COSO model integrated by five components (control environment, risk assessment, control activities, information and communication and supervision) that after its preparation delivered a detailed COSO report to the company to provide top management with an efficient and reliable internal control tool Contribute to decision making and timely corrections; as well as helping to detect the internal and external risk events to which the company is exposed and thus prevent negative effects before they happen.