EL CONTROL INTERNO: CASO FRANQUICIA DISENSA “AGRO COMERCIO NORTE”

Abstract

At present and for a long time ago, the companies have gone in search of a tool that allows them to prevent fraud, misappropriation of assets, it is thus that the big institutions have implemented an internal control system. Based on this, the general objective of this research is to establish a proposal to apply the Coso methodology as an internal control system in the Disensa franchise "Agro Comercio Norte. This research was developed under the qualitative approach and the research design used was the case study. The sample consisted of four participants, who represent each one of those responsible for the areas of the company. The data collection was through interviews. Regarding the conclusions, it was determined that the company studied needs the implementation of an internal control system for its subsequent growth and development.