El Control Interno y su Incidencia en la Gestión Operativa

Translated title of the contribution: Internal Control and its Impact on Operational Management

Gloria Belen Espinoza Rosero, Veronica Estefania Lopez Cali

Research output: Contribution to journalArticle


The purpose of the study is to determine if an effective internal control system affects the fulfillment of the established objectives, and the optimization of resources. As a methodology, it uses a quantitative approach, using to measure the independent variable, an internal control questionnaire based on the COSO model, which was applied to all the collaborators of a private Higher Education Institution in Guayaquil, and for the dependent variable it was used a staff performance appraisal questionnaire. An excellent internal consistency of the measurement instruments was obtained with a Cronbach's Alpha of 0.90 and 0.82 respectively. With the statistical software R Studio, Spearman's correlation was used, obtaining as a result a positive correlation between the dependent variables efficiency and efficacy with respect to the independent variables that are components of internal control, the significance of the estimated correlation factors was also evaluated, which allowed us to reject the null hypothesis of equality to zero. These results confirm that the organization can increase its operational management by improving its internal controls and thus direct its internal policies and established processes.
Translated title of the contributionInternal Control and its Impact on Operational Management
Original languageSpanish (Ecuador)
Pages (from-to)55-68
Number of pages14
JournalYachana Revista Científica
Issue number13
StatePublished - 31 Jan 2024


  • Management
  • Management audit
  • Risk management

CACES Knowledge Areas

  • 114A Accounting and Auditing


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