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El Control Interno y su Incidencia en la Gestión Operativa

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

Research output: Contribution to journal › Article

Abstract

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
Volume13
Issue number13
DOIs
StatePublished - 31 Jan 2024

Keywords

  • Management
  • Management audit
  • Risk management

CACES Knowledge Areas

  • 114A Accounting and Auditing

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  • Financial, Control, and Management Situation of Organizations (SFCGO)

    Sierra Lara, Y. (Col), Celi Mero, L. D. R. (Col), Paredes Floril, P. R. (Col), Espinoza Rosero, G. B. (PI), Zuñiga Alvarado, M. A. (Col), Issa Morales, E. H. (Col), Zea Villacis, N. M. (Col), Zavala Castillo, L. J. (Student), Tomala Lainez, C. R. (Student), Vera Miranda, L. K. (Student), Gavilanes Calderon, A. J. (Student), Armijos Vizueta, N. S. (Student), Santos Calle, L. F. (Student), Cruz Apolo, A. S. (Student), Gracia Tacuri, J. T. (Student), Daza Murillo, A. N. (Student), Tuarez Collazo, H. D. (Student), De Los Angeles Mite, M. S. (Student), Naranjo Cajamarca, R. A. (Student), Espinoza Alava, D. P. (Student), Guaman Garcia, M. D. P. (Student), Flores Bernabe, F. C. (Student), Idrovo Siavichay, M. Y. (Student), Garcia Contreras, M. G. (Student), Guerrero Jurado, M. G. (Student), Holguin Yunga, P. X. (Student), Mota Alarcon, A. G. (Student), Londa Maldonado, E. M. (Student), Saa Luzardo, J. A. (Student), Merelo Cedeño, M. M. (Student), Vargas Cercado, I. M. (Student), Pilco Chucho, S. D. (Student), Preciado Miranda, A. S. (Student), Arroba Vasquez, M. I. (Student), Cedacero Sanisaca, J. L. (Student), Pinto Robles, F. N. (Student), Villacis Sanchez, D. C. (Student), Quintero Gonzalez, L. J. (Student), Solis Loor, L. C. (Student), Cañizares Rodriguez, B. M. (Student), Barco Vela, N. Y. (Student), De La Cruz Carbo, M. F. (Student), Briones Leon, D. G. (Student), Gutierrez Ayala, D. C. (Student), Caceres Cedeño, A. F. (Student), Macias Lumbano, D. E. (Student), Candelario Pin, A. A. (Student), Ordoñez Arevalo, E. E. (Student), Carrillo Garcia, A. D. R. (Student), Freire Guevara, J. J. (Student), Cevallos Burgos, M. E. (Student), Briones Suarez, S. M. (Student), Chamaidan Arboleda, N. M. (Student), Coronado Viñan, K. M. (Student), Tapia Jaramillo, S. S. (Student), Viter Montalvo, A. J. (Student), Defas Rugel, D. E. (Col), Ortiz Murillo, L. F. (Col), Lopez Muñoz, G. A. (Student), Ordoñez Espinal, K. E. (Student), Santistevan Villao, M. D. L. A. (Student), Narvaez Carpio, C. P. (Student), Aucapiña Villon, D. A. (Student), Maruri Vargas, G. A. (Student), Rigail Cifuentes, M. J. (Student), Lucero Condor, S. E. (Student), Barrionuevo Quiñonez, A. N. (Student), Parrales Rojas, L. P. (Student), Palma San Lucas, J. J. (Student), Albiño Alay, N. L. (Student), Sanchez Cruz, G. E. (Student), Alvarado Romero, Z. S. (Student), Totoy Ballin, J. V. (Student), Jativa Yepez, M. D. L. A. (Student), Castro Solis, C. A. (Student), Franco Rivera, J. A. (Student), Cedeño Lozada, V. A. (Student), Ortiz Coronel, E. R. (Student), Crespin Lazaro, K. R. (Student), Jordan Vera, E. P. (Student), Diaz Lopez, L. E. (Student), Paez Salazar, J. O. (Student), Flores Salazar, D. S. (Student), Moreira Sanchez, D. G. (Student), Paredes España, G. B. (Student), Sanchez Andaluz, J. J. (Student), Huayamave Bustos, J. X. (Student), Perez Alava, E. L. (Student), Olivos Cadena, J. A. (Student), Rodriguez Meca, M. S. (Student), Zambrano Montalvan, D. E. (Student), Coloma Alvarado, N. N. (Student), Pauta Ochoa, S. L. (Student), Morillo Silva, D. R. (Student), Montaño Garces, Y. Y. (Student), Arevalo Cedeño, N. P. (Student), Ramirez Vera, A. N. (Student) & Rivera Moreno, M. G. (Student)

    9/06/23 → 9/12/25

    Project: Research and Development

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