Control environment, control activities, and monitoring: drivers of pharmaceutical profitability
DOI:
https://doi.org/10.56183/soar.v8i1.49Keywords:
Profitability, decision-making, control environment, control activities, supervision, monitoring, marginAbstract
This research explores the degree of correlation between internal control and profitability in the pharmaceutical sector. It adopts a quantitative approach, with a non-experimental, cross-sectional, and applied design, with a level of causal correlation. The technique used was a survey, and the instrument was a questionnaire administered to 382 workers in the areas of logistics, accounting, decision-making, warehousing, and marketing in the pharmaceutical industry. A Spearman Rho of 0.440 was obtained, demonstrating that there is a direct linear relationship between internal control and profitability. Likewise, the Sig. was less than 0.05, so the research hypothesis is accepted. The most important conclusion was that, provided that the control environment, control activities, and supervision or monitoring are carried out effectively, the economic profitability of the pharmaceutical sector can be increased.
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Copyright (c) 2026 Alex Lenin Guivin Guadalupe, Victor Hugo Puican Rodriguez, Henry Elder Ventura Aguilar, José Luis Aguilar Delgado, Erlith Tafur Huamán
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