Diseño de un Manual de Control Interno para la Escuela de Conducción del Sindicato de Choferes Profesionales de Pasaje, año 2023.
In the current business context, where complexity and risks are increasingly growing, internal control plays a crucial role in ensuring effective performance in operational management. The Curricular Integration Project entitled “Design of an Internal Control Manual for the Driving School of Profess...
-д хадгалсан:
| Үндсэн зохиолч: | |
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| Формат: | bachelorThesis |
| Хэл сонгох: | spa |
| Хэвлэсэн: |
2024
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| Нөхцлүүд: | |
| Онлайн хандалт: | https://dspace.unl.edu.ec/jspui/handle/123456789/31302 |
| Шошгууд: |
Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
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Шошго нэмэх | Тойм: | In the current business context, where complexity and risks are increasingly growing, internal control plays a crucial role in ensuring effective performance in operational management. The Curricular Integration Project entitled “Design of an Internal Control Manual for the Driving School of Professional Drivers Union of Pasaje” focused on diagnosing the current situation of the institution through the evaluation of each of the components established by COSO I, which allowed for the identification of existing risks and deficiencies in the processes. Based on these findings, an internal control manual was developed to serve as a vital tool to strengthen its procedures, ensuring solid control and oversight of operations. For this, a mixed approach was used, integrating both qualitative and quantitative methods, and applying deductive, analytical, and scientific techniques to evaluate the processes in the areas of the driving school; interviews and questionnaires were administered to the directors and managers of each area designed with the purpose of obtaining real and reliable information. The results reveal the absence of a formal document containing a framework of guidelines aimed at improving operational efficiency and the effectiveness of operations. Thus, the manual implements policies and processes focused on administrative financial and accounting areas, addressing the best management practices ensuring proper segregation of duties, appropriate financial resource management practices, and formalizing all operational activities. Additionally, standardized guidelines are established to enable rigorous control over daily operations, from student enrollment, personnel management, and supervision to the registration of accounts, to ensure greater transparency efficiency, and compliance with current legal regulations. At the end of this research, the respective conclusions and recommendations were formulated, which may be considered by management for strategic decision-making and the achievement of Institutional objectives. |
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