DISEÑO DE UN SISTEMA DE CONTROL INTERNO ADMINISTRATIVO, FINANCIERO PARA LA FUNDACIÓN DE DESARROLLO COMUNITARIO SIN FRONTERAS DECOF DE LA CIUDAD DE LOJA

The thesis called "DESIGN OF A SYSTEM OF ADMINISTRATIVE INTERNAL CONTROL, FINANCIAL FOR THE FOUNDATION OF COMMUNITY DEVELOPMENT WITHOUT BORDERS DECOF CITY OF LOJA" is developed according to the objectives, such as developing the manual functions to determine activities to be developed every official in the performance of their duties, as well as designing policies and administrative and accounting procedures to ensure effective management of physical materials and financial resources of the organization, on the other hand create flowcharts of the respective administrative and financial process, to ensure reliable and accurate information to ensure proper compliance with the laws commitment rules and regulations for the Foundation according to the needs of micro-financial institution, based on the information provided by staff working in the organization. To carry out this work was necessary to use library materials, office supplies also methods that allowed the compilation of information regarding the Internal Control interview by the Executive Director and observing both the treasury area as the credits obtained significant deficiencies in the performance of its functions, therefore it was concluded that it is desirable to design the internal administrative system of financial control, which contains its administrative organization, operating functions and policies Finally, financial administrative procedures with their respective flowcharts . 5 In this proposal the three elements of internal control are developed such as the organization, policies, procedures, and supervision because they are the body's system and are intertwined with the operating and financial activities of the entity contributing to the efficiency and effectiveness of same. It presents the manual functions clearly outlines the obligations and responsibilities to be met by the talent of the Foundation for Community Development Without Borders "DECOF" to reduce unnecessary activities and contribute to the development of the organization. It is important to have internal control procedures for future risk assessments by the audit or other review may be necessary to ensure the proper functioning of the methods, policies and procedures established by the executive management of the NGOs which will allow the foundation Community Development without Borders "DECOF" have administrative and financial procedures of internal control, in order to promote efficiency, effectiveness and quality of the activities performed.

• Autor Principal: Cuenca Carrión, Janeth Elizabeth (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2016
• Subjects: CONTABILIDAD; SISTEMA CONTABLE; CONTROL INTERNO; DESARROLLO COMUNITARIO
• Acceso en liña: http://dspace.unl.edu.ec/jspui/handle/123456789/10589