Control interno del área de ventas y su incidencia en la rentabilidad de una empresa de capacitaciones en la ciudad de Trujillo, 2023

The general objective of this research was to determine the impact of internal control of the sales department on the profitability of a training company in Trujillo City, 2023. The study's approach is quantitative, with a non-experimental, descriptive, and cross-sectional design. The population consists of all the accounting documentation of the training company, and the sample is the accounting documentation from the year 2023. The general result obtained was that internal control of the sales department positively impacts the profitability of the training company. Specifically, proper internal control increases the return on equity by 66.79%; increases the return on capital by 139.49%, and increases the return on assets by 24.55%. The study implies that the company should implement internal control in all its areas to ensure they are interconnected and follow an order and hierarchy, thereby avoiding errors and contingencies in the future.