Internal control and accounting processes of the salt production companies in the Salinas canton

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Evelyn Gabriela Balbuca Tomalá
José Ernesto Pazmiño Enríquez


Internal control is a measurement tool that allows optimizing the use of resources and making the right decisions based on reliable information on accounting management, through various strategic actions to reduce risks in the organization and strengthen business sustainability. The purpose of this article is to determine how internal control affects the accounting processes of salt production companies in the Salinas canton, through the analysis of each of the components of internal control; in this sense to achieve the planned objective, a qualitative research was conducted, in which a documentary and descriptive analysis was used, applying the techniques of surveys to employees and senior management team to salt production companies in the Salinas canton, where several parameters were determined for better analysis. The results obtained show that in the analyzed companies there is a deficient internal control due to the lack of knowledge of the importance of its application, in addition to the fact that being family companies, decision making is based on experience or personal criteria, and not on a process of analysis in relation to the accounting information.


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Balbuca Tomalá , E. G., & Pazmiño Enríquez , J. E. (2023). Internal control and accounting processes of the salt production companies in the Salinas canton. Journal of Business and Entrepreneurial Studie, 7(4).


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