El análisis del control interno administrativo para el mejoramiento del desempeño laboral de las microempresas del sector alimenticio.

Abstract

The present thesis work has as an objective to analyze the internal administrative control under the COSO II system to improve the work performance of micro-enterprises in the food sector, restaurant activity in the city of Guayaquil. It is a descriptive research with a quantitative approach, by virtue of which information is collected through a survey, the results of which were later tabulated, plotted and analyzed for a better understanding of the processed information. A survey was conducted of representatives of 344 companies in the Guayaquil food sector, whose responses allowed us to learn more about the problem and, through the opinions of the respondents, define whether or not the objectives set in the study were met. It is also important to point out that a normality test was performed to know the normal distribution of the data obtained and analyzed, such results led to the use of the Spearman correlation coefficient through which the correlation of the variables of study. As a final result, it was possible to specify the acceptance of the hypotheses raised regarding the correlation of the study variables, which meant that if there is a moderate positive relationship of internal administrative control for the improvement of the work performance of micro-enterprises in the food sector. These results highlight the importance of internal control in organizations, as a fundamental part of proper management, which leads to positive results for management.