Sistema de control interno y su incidencia en la satisfacción del usuario. Caso Servicio de Rentas Internas Zonal 5 Ecuador

Abstract

The objective of the study is to analyze the effectiveness of the application of internal control in the Internal Revenue Service Zonal 5 Ecuador, with the purpose of determining its influence on citizen satisfaction. This research participates in a qualitative methodology, whose bibliographic-documentary review uses secondary sources published by government entities such as the Internal Revenue Service and a review of Resolution No. DSRI-012-2008 has been carried out, where Regulatory guidelines are issued with a view to better management and control of processes within the national tax entity. The result was that in the absence of the application of internal control and COSO regulations, it has not been possible to detect the factors that affect the lack of leadership from an authority that mitigates the risks of low tax collection, the lack of process execution and absence of human talent to comply with the regulatory statutes demanded by the State. This allows us to conclude that the misuse of state resources affects the satisfaction of the citizen who must seek these public services to obtain a service that does not hinder the achievement of their own interests.