Análisis Metodológico para la evaluación de control interno de la equidad salarial de género de comercializadoras de filtros y lubricantes de la ciudad de Guayaquil, año 2023.

Abstract

The present study, titled "Methodological Analysis for the Internal Control Evaluation of Gender Pay Equity in Filter and Lubricant Trading Companies in the City of Guayaquil, Year 2023," aims to assess compliance with gender pay equity in companies within the sector through a structured methodological approach. To achieve this, a conceptual framework is established, addressing the principles of labor equality, gender equity, and internal control mechanisms applied to salary management. The research follows a quantitative approach, employing a non-experimental and descriptive design, utilizing surveys directed at employees, interviews with human resources managers, and documentary analysis of salary policies. Variables such as the gender pay gap, transparency in remuneration processes, and employees' perception of equity within their companies are analyzed. The results highlight the persistence of gender-based salary differences, which vary according to job position and employee tenure, as well as the impact of the lack of clear regulations and effective internal control mechanisms on salary equity. It is concluded that strengthening the supervision and auditing of salary allocation processes is necessary, promoting the implementation of transparency policies, periodic audits, and training programs on gender equity to reduce gaps and foster a fairer and more inclusive work environment.