Análisis sobre elementos del control interno y gestión de la calidad en empresas hoteleras

In the work, the topics of internal control and quality management in hotel enterprises were addressed from the perspective of evaluating some aspects that, in the future, ensure their integration into a single management system. Internal control is a tool that allows the members of the organization to act under principles of reasonableness and security in the business activity, while quality management aims to achieve high standards of quality in the provision of services, evidenced in the levels of satisfaction of both internal and external customers. The research was developed in the 16 hotels that exist in the canton "La Mana", Cotopaxi province, Ecuador, with the objective of evaluating the level of certain elements of internal control and quality management. Theoretical and empirical research methods such as the historical and systemic method and observation were applied, a survey was applied to the administrative managers of these hotels and the data were analyzed with statistical techniques as part of the scientific measurement. It was determined that in these enterprises it is important the control environment, the monitoring of customer satisfaction, the implementation of controls in the quality area and the formal structuring of departments to address these activities, which in the future can contribute to the integration of internal control systems and quality management.