Estrategias de Control Interno Administrativa y Contable en las Cajas de Ahorro de la Comunidad de Oñacapac
Internal Control is conceived as a fundamental axis for the organization and management of a financial entity, given that it contains guidelines, methods and procedures, which, when comprehensively coordinated, safeguard the resources of a company. Under this context, it is appropriate to develop th...
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| 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/123456789/30257 |
| Шошгууд: |
Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
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Шошго нэмэх | Тойм: | Internal Control is conceived as a fundamental axis for the organization and management of a financial entity, given that it contains guidelines, methods and procedures, which, when comprehensively coordinated, safeguard the resources of a company. Under this context, it is appropriate to develop this study with the objective of developing administrative and accounting internal control strategies for implementation in the Savings Banks of the Oñacapac Community. For this, a descriptive methodology and qualitative approach were applied. The research techniques that were used to collect information were observation, bibliographic review and interviews, which were applied to the directors of the Savings Banks in the study area. Based on the results obtained, an Administrative and Accounting Internal Control Manual was developed for Community and Family Savings Banks, which serves as a guide for the improvement and continuous progress of the Savings Banks based on the needs and operational deficiencies that They exist in these boxes. The manual was developed around the current standards and regulations regarding internal control, which starts from an organizational, functional structure and hierarchical level of each required position to the functions manual, which contains relevant information about the activities and responsibilities of each one. of the members of these Funds. Likewise, detailed records, formats and flowcharts of the administrative and accounting processes and operations that are carried out within the savings banks were included, which will be of support to maintain efficient and adequate operational control. Models and methodological strategies were proposed for the effective implementation of internal control, with the purpose of guaranteeing efficient and transparent management of financial resources, thus contributing to the economic and social development of the community. |
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