Incidence of internal control in the organizational development of a Passenger Transport Cooperative

Abstract

The objective of this research is based on analyzing the incidence of internal control in the organizational development of the Cooperativa de Transporte de Pasajeros en Taxis December 15, 2020. Describing how the internal control system contributes to the evaluation and detection of tion of flaws in the processes with the purpose of minimizing the inherent risks. Simultaneously obtaining a diagnosis of economic growth, business culture, leadership and knowledge and innovation management, providing reasonable security for the development of the organization. A methodology with a non-experimental design, field with a transversal level, was used. In the investigation, internal control questionnaires were applied to the administrative and accounting area. The surveys were carried out among the members and were structured according to COSO regulations and the Popular and Solidarity Economy Organic Law. Finally, interviews addressed to managers were applied. In the development of the research, the panorama of the company is shown, thus evaluating the internal control system and organizational development, its results provided recommendations for the continuous improvement of internal processes, in order to effectively direct the operation of the organization.