Diseño de un sistema de control interno en el área contable de la microempresa familiar “SU MINI TIENDA” del cantón El Triunfo.

Abstract

The present project was elaborated through the investigation of the different processes maintained by the family microenterprise "SU MINI TIENDA", especially in the accounting area, where its employees are not developing an effective internal control that brings benefits to the financial projections, this has led to the owners taking into account decisions such as selling less, laying off employees, etc. However, through the investigation it was possible to denote that the internal control is very efficient when it is carried out through an accounting system, that is why the proposal recommended the use of the accounting program ContaSol, which as explained provides the internal control in each of the functions of the accounting area, in addition that by its technical conditions is effective so that the employees with only an induction can learn to h andle it. The cost benefit that is going to be obtained is very important because it indicates the profitability as well as the benefits to apply the internal control, since it is going to diminish lost of merchandise, diminution by the subtraction of the products. The benefits are very encouraging because they represent a very significant increase based on the investment made, this leads to an increase in productivity.