Sistema de control interno para optimizar los recursos del área financiera en el Comité Pro Mejoras de la parroquia San Bartolomé de Pinllo del cantón Ambato, provincia de Tungurahua, año 2015

Abstract

The present research was carried out to make a proposal for guidelines for Internal Control System for optimizing the resources at Financial Area in the Pro-improvements, in the parish San Bartolome from Pinllo Committee, so that the processes are carried out with efficiency, effectiveness and economy. Techniques and research tools were used for the preparation of the proposal Interviews, direct observation and SWOT analysis. In the Internal Control System processes both administrative, accounting and financial areas of the Committee, in this process there is a control regulations and is presented describing the execution procedure, the corresponding flow chart and as an added value has made an array assessment process. Through the creation and implementation about internal control system is proposed to create and improve standards of existing control so that operational processes are carried out more efficiently, effectively and economically and reliable information obtained decisions for sake from Committee. It is recommended that managers socialize the Committee for Improvement, apply the rules set forth in the present internal control system.