Políticas y procedimientos de un sistema de control interno de una empresa de tránsito localizada en la ciudad de Guayaquil.

Abstract

The present research aims to analyze the policies and procedures that influence the improvement of the internal control system of a public company dedicated to transport management in the city of Guayaquil. For the data analysis, a descriptive methodology was applied, since a field study was carried out within the public company, through a mixed approach, in which tools such as the survey and interview were used to collect data. , and information was taken from a sample of 215 public servants who expressed the need to implement an action plan that allows the timely identification of the risks that were being presented in the institution, as well as to promote training for that the staff learn about the policies and legal regulations that govern within the public sector, to which officials must be accountable to guarantee the transparency of the management of State resources. These strategies are intended to promote an efficient public service, and within the legal regulations that regulate each process, in the field of traffic management. Finally, the update of a functions manual was recommended, since the existing one has not been modified since its creation, and it needs to be adapted to the current context.