Diseño de un manual de control interno para el proceso financiero de la Unidad Educativa Fiscomisional Calasanz de la ciudad de Loja

The thesis work called "DESIGN OF AN INTERNAL CONTROL MANUAL FOR THE FINANCIAL PROCESS OF THE CALASANZ FISCOMISIONAL EDUCATIONAL UNIT OF THE CITY OF LOJA"; Its purpose is to propose an internal control tool that contributes to the proper management of financial resources and verify the effectiveness of the operations of the financial process of the institution, in order to seek compliance with its institutional objectives. Through an interview with the manager of the Educational Unit, it was possible to determine the shortcomings of the financial process of the institution, so that within the present thesis work, it is proposed to determine the specific functions and responsibilities of the staff in charge of the process; as well as the description of the procedures that are part of the financial area of the institution, with the aim of contributing to the proper administration of resources and minimization of risks in the development of its operations. Therefore, a manual of functions is elaborated that avoids the duplicity of functions among the personnel that are part of the financial process of the entity; likewise, a manual of procedures is set out to describe the cycle of operations that take place within this process, such as: monthly declaration of taxes generated by purchases and sales; payment of payroll to teaching, 5 administrative and service personnel; entry of teaching, administrative and service personnel; Bank reconciliation; opening, utilization, replacement and / or liquidation of the fixed cash fund; payment for acquisition of goods; payment for consumption of services; record of operational and non- operational income; administration and inventory management; cash arching of the petty cash fund and revolving funds; preparation of the budget and; formulation of financial statements. Based on the description of the procedures that are developed within the financial process of the Calasanz Fissional Educational Unit of the City of Loja; Flow diagrams were designed where the activities developed in each procedure are presented graphically and chronologically. Additionally, type seats and support documentation that is part of each operation are attached; which allows timely decisions to be made regarding the potential risks to which the institution may be exposed in the development of its operations.

• Huvudupphovsman: Pulsara Navarrete, Gustavo Fernando (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2020
• Ämnen: CONTABILIDAD; MANUAL DE CONTROL INTERNO; PROCESO FINANCIERO
• Länkar: http://dspace.unl.edu.ec/jspui/handle/123456789/23255