Control interno en el área administrativa de REDISUR redes de distribución del Sur S.A.S; cantón Quito 2024.
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Universidad Estatal de Bolívar. Facultad Ciencias Administrativas Gestión Empresarial e informática Carrera de Contabilidad de Auditoría
Resumen
The purpose of this research was to analyze the internal control system and its impact on the
administrative management of REDISUR Redes de Distribución del Sur S.A.S. during the year
2024, the subject of this study, considering the need to strengthen internal processes and
ensure more efficient and transparent organizational performance. The study began with the
identification of several situations that revealed weaknesses in the application of controls,
which prompted an in-depth analysis of the institution's situation. A mixed-methods approach
was adopted, integrating quantitative and qualitative techniques to obtain a comprehensive
view of internal operations. Surveys were administered to administrative staff and interviews
were conducted with managers. These instruments facilitated the collection of direct and
relevant information on procedures, levels of supervision, risk management, and internal
communication mechanisms. The results showed deficiencies in process formalization,
limited risk identification and assessment, problems in institutional communication, and
insufficient monitoring of certain administrative activities. These situations directly affect
operational efficiency and the quality of decision-making. Based on the diagnostic
assessment, a proposal was developed to strengthen the internal control system, following
the guidelines of the COSO 2013 framework. The proposal includes structuring and
standardizing processes, creating internal manuals and policies, incorporating preventive and
corrective controls, and implementing periodic monitoring mechanisms. Its application will
help improve the reliability of administrative information, optimize institutional management,
and foster an organizational culture based on responsibility and goal achievement.
Keywords: Internal control; administrative management; COSO 2013 framework; risk
management; oversight; administrative processes; institutional efficiency
Descripción
La presente investigación tuvo como propósito analizar el sistema de control interno y su
incidencia en la gestión administrativa de la empresa REDISUR Redes de Distribución del
Sur S.A.S., durante el período 2024, objeto de estudio, considerando la necesidad de
fortalecer los procesos internos y garantizar un desempeño organizacional más eficiente y
transparente. El estudio partió de la identificación de diversas situaciones que evidenciaban
debilidades en la aplicación de controles, lo que motivó un análisis profundo de la realidad
institucional. Para el desarrollo del trabajo se adoptó un enfoque mixto, integrando
técnicas cuantitativas y cualitativas que permitieron obtener una visión amplia del
funcionamiento interno. Se aplicaron encuestas al personal administrativo y entrevistas a
los directivos, instrumentos que facilitaron la recopilación de información directa y
relevante sobre los procedimientos, niveles de supervisión, gestión de riesgos y
mecanismos de comunicación interna.