The objective of the research is to determine the importance of planning in financial management and internal control for the fulfillment of the budget and finances in the Special Operations Group of Guayas G.O.E., management that has an important role because the planning of the budget allocated by the State must be adjusted to the needs that arise in the institution. A qualitative, documentary and descriptive study was carried out, in addition, a survey was used as an instrument of

more »

... collection, the results of the research are oriented to determine that an adequate internal control system is essential to make reliable the information of the entity, where it is evident that they satisfactorily comply with the components of internal control and ensure the various activities and operations with reasonableness.