Transformación digital y su impacto en los controles internos de las organizaciones no gubernamentales

Accounting digitalization is an important factor in the optimization of operational and financial processes, promoting greater transparency and efficiency. Considering this, the objective of this work is to design good practices of accounting digitalization that contribute to the optimization of internal controls. A non-experimental design with a mixed methodological approach was used, applying surveys to a representative group of ONG of Quito, Ecuador. The results show a partial adoption of accounting technologies, facing challenges such as budgetary constraints, resistance to change and deficiencies in staff training. Despite the progress towards automation, the effectiveness of internal controls is perceived as moderate, due to the lack of regular evaluations and prevention policies. It is concluded that it is necessary to strengthen the technological infrastructure, promote continuous training and improve supervision mechanisms to maximize the impact of digitalization on strategic decision making.