Los sistemas de información y su relación con la efectividad del control interno en el sector de la construcción de la ciudad de Guayaquil.

Abstract

The objective of this investigation is to determine if information systems support the internal control of a construction company to be effective. In first place, the construction sector will be explained in order to show its importance in the development of a country, its economy and society. Then, the internal control will be explained in order to verify that its correct use allows the operations of a company of the construction sector to comply with the objectives of internal control, of the work and the company. With that knowledge the information systems will be analyzed, with the purpose to determine that their appropriate implementation and use cause the internal controls to operate with greater effectiveness, efficiency and security. In conclusion, with the results of this investigation it could be verified or refuted that the information systems are related to the effectiveness of the internal control of a company of the construction sector in the city of Guayaquil.