Evaluación del control interno de los procesos contable de las PYMES familiares en la ciudad de Guayaquil, periodo 2019 – 2020.

Abstract

The shortcomings in the accounting-administrative processes that SMEs exhibit in Ecuador are the product of the lack of knowledge that these companies have regarding the way in which the processes should be carried out, so that their operations and management turn out to be efficient, in addition to being unaware on the accounting standards by which they are governed. This is why the main objective of this research work is to evaluate the internal control system of accounting processes in family SMEs in the city of Guayaquil, period 2019 - 2020. To achieve the objectives, an analysis of the environment in which SMEs operate was carried out as a preliminary study, consequently interviews were conducted to obtain more detailed information, to evaluate their control systems and identify the shortcomings for each component. This allowed the elaboration of a guide of guidelines that tries to improve the management in the procedures of the SMEs attached to the Ecuadorian context. It is recommended that these companies apply this guide so that they can have a better development and a sustained business evolution, since being an important part of the country's economic fabric, their development influences the progress of society.