Diseño de un sistema de control interno para la empresa avícola Yemasol Cia. Ltda, del cantón Pelileo, provincia de Tungurahua

Abstract

The Poultry Company Yemasol Cia Ltda, located in the province of Tungurahua, Pelileo canton, since its inception was oriented to the production and marketing of fresh eggs to meet the demands of the growing market, has had remarkable growth but does not have manuals that carry an internal control of both the activities of the entity and employees, therefore, the objective of the entity was to design an Internal Control System of the Poultry Company Yemasol Cia Ltda. of Pelileo canton. The methodology applied in this research project had a mixed approach, i.e., qualitative and quantitative; its design was non-experimental; among the technical methods and instruments used were deductive and mathematical statistics, where quantitative information could be collected. Also, the research was documentary and field, which helped to obtain other information. From the results, it was determined that there is no adequate control over inventories so that proper management is not maintained. In turn, accounting information and production and sales records must reach the company's management promptly, causing decisions to be made at the wrong time. It is concluded that the company does not have adequate control of the activities of each of the areas, so it was necessary to design and create an internal control manual according to the entity's needs that will avoid significant risks during the operation of the company.