Abstract

ESCOBAR ZURITA, Hugo Wiley; SURICHAQUI CARHUALLANQUI, Libia Magaly  and  CALVANAPON ALVA, Flor Alicia. Internal control in the profitability of a general services company – Peru. Vis. futuro [online]. 2023, vol.27, n.1, pp.182-198. ISSN 1668-8708.  http://dx.doi.org/https://doi.org/10.36995/j.visiondefuturo.2023.27.01.005.en.

Nowadays, internal control and profitability are becoming very important to achieve favorable results in the profits of any economic organization. The objective of this research was to describe the effect of internal control on profitability in a general services company Chosica, 2021, for this purpose a quantitative study of the applied type was conducted, with a non-experimental design, cross-sectional and descriptive scope, applying the questionnaire and documentary analysis to analyze each variable. In the results it was found that the level of internal control is at a low level with 62%, the analysis of profitability showed a minimal increase in the ratios of the period 2021, compared to 2020, showing levels of ROA 10%, ROE 19%, ROCE 21% and ROS 10%. thus, reaching the conclusion that internal control has a positive effect on the profitability of the company, so the organization must make a more efficient internal control creating shared values in the collaborators to improve the results in profitability and thus achieve institutional objectives.

Keywords : Internal Control; Internal Control System; Profitability; Profitability Ratios.

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