Propuesta metodológica para el diseño de procedimientos de control interno en una empresa de transporte en la ciudad de Guayaquil.

Abstract

Internal control procedures in a transportation company are essential so that entities can positively influence the reliability of financial information and measure the effectiveness of daily operations and compliance with policies and regulations. In order to promote the use of efficient internal control in public and private transportation companies in the city of Guayaquil, this essay was designed considering the regulations and accounting standards applicable to entities of this type after the COVID-19 pandemic. The factors of deficiencies that have been detected are a) deficiency in monitoring financial activities, b) lack of interpretation and detection of risks c) High absence of familiarity with laws and regulations that regulate transportation entities. Therefore, the methodological proposal which includes a) research, b) systematic planning, c) information gathering, d) corrective actions that achieve proper compliance with internal control as are dictated by International Auditing Standards.