El control interno del proceso productivo y el nivel de riesgos operacionales en la empresa Productora de Gelatina Ecuatoriana Prodegel S.A. de la ciudad de Ambato en el primer semestre del año 2015

Abstract

This research project is focus for determining the incidence of the internal control of the production process in the operational risks level of the Gelatin Production Ecuadorian Company Prodegel S.A. in Ambato city in the first half of 2015 in order to take corrective measures if there are needed as input to continuous improvement. This research contains basic information about the Ecuadorian company Prodegel S.A. and the concepts issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) which divides internal control into eight components as well as the basics concepts of operational risks. The importance of internal control has recently become one of the mainstays in business organizations, it allows us to see clearly the efficiency and effectiveness of operations. Therefore, the purpose of internal control is adaptable for all operating segments, as well as all the activities that the organization develops. It is for this reason that internal control allow mitigate the risks, which gives a representative importance in the development of this research.