INTERNAL CONTROL AND ITS IMPACT ON THE COMPANIES OF CANTÓN BABAHOYO. INCLUSION IN THE CURRICULUM OF THE ACCOUNTING MEASUREMENT

Abstract

This article deals with the internal control system in force in the entities and its impact on the accounting processes of the companies of Babahoyo Canton, as well as its importance within the curriculum of the Accounting career. This is based on the consideration that its knowledge allows to reasonably ensure the achievement of the objectives of effectiveness, efficiency and economy, the reliability of the information produced, the compliance with the applicable regulations and the prevention and detection of frauds and errors. For the development of this article, the indispensable elements to carry out internal control were determined and details of each of them are presented, as they are considered of utmost importance for the knowledge of the students of the Accounting career.