Accounting Information Systems as an Internal Control Tool in the Business Sector of Ecuador, 2024

Abstract

The objective of the study is to analyze the importance of information management in the economic events of companies, with the aim of providing useful accounting information to allow the evaluation of the company's condition and thus help in the decision-making of managers. For this, the research had a non-experimental design, a qualitative and quantitative approach and a descriptive method, and the survey was used as an information gathering technique. From the data obtained, an interpretation was carried out, revealing the importance of accounting information systems as a tool for internal control. The main result was that 66% were unaware of accounting information systems, while 34% were aware of them and at the same time gave the importance that they have within an organization, since the systems serve as a tool within internal control. It was concluded that the implementation of accounting information systems as an internal control tool is essential to improve efficiency, effectiveness and financial, administrative and operational management in the business sector of Ecuador.