Luis Alfredo Rincón González, John Fredy Quiroz Valderrama, Carlos Alberto Gómez Cano
Objective: this work was based on the Characterization of the economic damages generated by COVID-19 to the providers of the special transport service (Tourism) of Caquetá 2020-2021, in addition, the internal control system and its importance in this was analyzed context. Method: Quantitative research techniques were implemented, since they allow data analysis, such as statistics and financial statements in the four (4) special transportation agencies in Caquetá: Sanviestur and Constracaguan (San Vicente del Caguán), Amazonia (El Paujil) and Prointures S.A.S (Florence). Results: The most affected agency was Amazonia, since it closed definitively. Sanviestur, Constracaguan and Prointures had large economic losses during the pandemic, but have managed to maintain themselves to this day. Discussion: internal controls are an essential tool to ensure the achievement of the objectives and the continuous improvement of the entity, whose implementation results in results and in the realization of the decisions reflected in the organization's plans. Based on an integrated planning and management model, guidelines and good practices are provided to establish controls and actions, methods and risk management procedures that allow entities to evaluate and monitor the processes to verify their compliance, conformity and countermeasures, as This statement is corroborated by the special transport agencies Sanviestur, Constracaguan and Prointures, since they managed to overcome all the difficulties that came along with the Covid-19 Conclusions: According to the economic income of the agencies in previous years, there was a change drastic in the season of the Covid-19 pandemic; its impact was significant, since the restrictions on mobility and its economic level directly caused a considerable drop in the demand for services.
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