Objective: The objective of this research is to analyze the possible relationship between the components of internal control and the administrative management of SMEs located in the canton of Manta in the period 2019-2020. Theoretical Framework: This section presents the main concepts and theories that support the research. [List relevant theories, models, or frameworks] stand out, providing a solid foundation for understanding the context of the research. Methodology: A common framework emerges: the Committee of Sponsoring Organizations of the Treadway Commission (COSO) model as a strategy for organizational operations, aimed at achieving business goals. A sample of 213 individuals working in these organizations was used. One of the most important aspects in any company, regardless of its size or its obligation to keep accounting records, is internal control. Results and Discussion: Multiple linear regression analysis was performed, whose main findings allowed us to determine that there is a positive and statistically significant correlation between the components of these constructs. Implications of the Research: The implications of this research contribute to the design of methodologies and the establishment of strategic internal control tools, allowing managers and employees of SMEs to establish and comply with policies, processes, and undertake improvement actions necessary to improve the competitiveness of these types of companies in the short, medium, and long term. Originality/Value: Through this study, it was possible to determine that one of the fundamental aspects for the proper application of internal control is the level of education of the administrators of these institutions, who in some cases were unaware of internal control, but who applied certain control guidelines verbally and without written procedures, focusing more on the empirical.
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