The objective of this research was to determine the levels of financial education of the merchants of the public company Agricultural Producers Market Riobamba´s San Pedro EP-EMMPA, and its impact on management capacity; from a universe of 946 permanent tenant merchants, a representative sample of 195 was obtained, to whom a survey was applied using the random method on aspects related to: level of education and financial knowledge; behavior and attitudes in relation to investment, financing, saving and management of basic financial tools. The relevant findings evidenced the empirical management of finances by the merchants of the Riobamba wholesale market, due to the low level of financial education that affects the ability to manage and manage their economic resources. At the same time, they generate serious difficulties such as: over-indebtedness, lack of investment, poor savings and financing of commercial activity through informal sources with high financial and social costs. The research concludes the need for knowledge transfer that allows in the medium and long term to strengthen the financial culture of merchants through financial training and education programs with direct participation of the Universities and Polytechnic Schools of the town through their Management Faculties. Companies and community engagement units.

The savings banks in Ecuador have been created as a need for financing, especially in the rural sector, administered by the leaders of the communities which lack a specific regulatory entity and according to the idiosyncrasy of these organizations of the popular and solidarity economy , which has impeded their economic and social growth; control procedures allow organizations to establish a systematic order of transactions carried out by the company, due to the frequent discoveries of fraud in organizations, they help to examine whether there is compliance with processes, policies in the company, in The tax management these controls allow to identify the needs for improvements in the processes that help to work efficiently and effectively, for this the activities that give the results required by the organizations must be planned. Therefore, the objective of this research is to review the documentary and bibliographic analysis of the tax management models to trivialize the movements of the savings banks. For this investigation, a documentary review of the provisions issued by the control agencies, bulletins, guides, and guidelines was used to proceed with the construction of the information.

The modern business reality of the different organizations at the global level regarding the evaluation of the fulfillment of objectives, leads to the diagnosis of the interaction of the management audit in the strategic direction, for which it is necessary to consider the inclusion of the components of the social responsibility in its management, is when the urgent need arises for the reports of the execution of this type of audit to form part of the strategic vision of any organization, therefore in the case of passenger transport cooperatives in Ecuador it is necessary assess the influence of the measurement of the social component in the strategic direction, an issue that given its fragmentation in the bibliography, it was determined as a general objective of this work: to structure a research design that allows addressing this situation at its different levels, in this sense for this study a procedure of diagnosis, in which four (4) stages of work characterized in three (3) levels were determined: the first consisting of the cooperative government and the representatives of the financial area of the cooperative who will be called managers; The second is made up of the external auditors who will be the controllers, and the community representatives considered users that correspond to the third level of the proposed procedure.

The current monetary context reveals the importance of proper management, conservation, collection and placement of cash within financial institutions called credit unions, in this sense the implementation of a solid internal control system, becomes a vital contribution to the strategic direction in these organizations, for which the five components of the internal control system that make up the Committee of Sponsoring Organizations of the Treadway (COSO) III model were evaluated: 1. control environment, 2. risk assessment, 3 control activities, 4. communication and 5. information and monitoring, since these organizations generally demonstrate a lack of control both in the daily movement of cash registers and in the follow-up and monitoring at the time of reviewing transactions. daily, as well as the processes to be executed in the cashier area, there are no compliance indicators or documents that facilitate communication and information between departments; therefore, when detecting the weaknesses of internal control, this study sets out to design norms, policies and information flows that are related to the implementation and evaluation of the internal control components.

Safeguards are emergency measures adopted by countries that due to their imports have caused damage to the national product or an imbalance in the balance of payments, this has been a subject of debate in Ecuador, especially in recent fiscal years, due to the implementation of 2,963 subheadings with surcharges of 45%, 25%, 15% and 5% for capital goods, raw materials and consumer goods. This decision was caused by the appreciation of the dollar and the fall in oil prices, affecting multiple sectors, the automotive sector being one of them, in reference to its economic impact, for the country and its sustainability implementation to help the automotive sector, in Ecuador is divided into four groups, which are: 1. various economic, 2. environmental impacts, 3. impact on resources or materials, and 4. social impacts, is one that allows companies to deliver their products or services without compromising future resources or skills of future generations .; In this sense, this research analyzes the impact that safeguards have caused on the economic situation of the automotive sector, through the documentary, financial and economic analysis of fiscal years 2014 until the first half of 2017.