DIGITAL TECHNOLOGIES AND INTERNAL CONTROL SYSTEMS IN ACCOUNTS RECEIVABLE MANAGEMENT: EVIDENCE FROM QUITTO-CORP S.A.
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Accounts receivable management is essential for the financial sustainability of companies operating under credit sales systems, as it directly affects liquidity, cash flow, and operational stability. In the context of digital transformation, technological tools and information systems play a key role in strengthening internal control and improving the efficiency of collection processes. The objective of this study was to evaluate the internal control system and the use of technological tools in accounts receivable management at Quitto-Corp S.A. during the 2024 period, to determine their impact on collection efficiency and managerial decision-making. The research followed a mixed-methods approach with a descriptive scope and a non-experimental cross-sectional design. Data were collected through semi-structured interviews and a questionnaire based on the COSO II framework, applied to administrative and commercial personnel involved in credit and collection activities. The results reveal weaknesses in technological support for monitoring accounts receivable, including the absence of integrated systems, delays in accounting records, and reliance on manual procedures. These limitations affect information traceability and interdepartmental communication, contributing to an increase in overdue accounts. The study concludes that implementing integrated information systems and automated monitoring tools can strengthen internal control, reduce credit risk, and improve collection efficiency.
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