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http://repositorio.utc.edu.ec/handle/27000/7595| Tipo de Material: | bachelorThesis |
| Título : | Manual de control interno para mejorar la gestión financiera de la caja solidaria "nueva vida" comunidad curiquingue, Parroquia Pastocalle, Cantón Latacunga |
| Autor : | Ganazhapa Guamán, Evelyn Thalía Topa Gavilema, Evelin Viviana |
| Director de Tesis: | Benavides, Mónica |
| Descriptores: | CONTROL INTERNO GESTIÓN FINANCIERA CAJA SOLIDARIA |
| Fecha de publicación : | feb-2019 |
| Ciudad: Editorial: | Ecuador: Latacunga: Universidad Técnica de Cotopaxi; UTC |
| Citación : | Ganazhapa Guamán Evelyn Thalía, Topa Gavilema Evelin Viviana (2019); Manual de control interno para mejorar la gestión financiera de la caja solidaria "nueva vida" comunidad curiquingue, Parroquia Pastocalle, Cantón Latacunga.UTC. Latacunga. 120 p. |
| metadata.dc.format.extent: | 120 páginas |
| Resumen : | El control interno ha tenido un rol importante dentro de las entidades financieras, mismas que cuentan con normas y reglamentos establecidos que contribuyen a demostrar la eficiencia de su gestión, referente al cumplimiento de los objetivos organizacionales planteados, generando un mayor nivel de seguridad. Actualmente la caja solidaria Nueva Vida perteneciente al cantón Latacunga, parroquia Pastocalle, comunidad Curiquingue, presta servicios de captación de dinero y concesión de créditos fáciles y oportunos, cuenta con dos colaboradores quienes cumplen varias actividades, sin contar con procedimientos ni controles internos que ayuden al correcto desarrollo de la entidad; de tal forma que existe un inadecuado manejo en la gestión financiera; por tal motivo el presente proyecto aborda el desarrollo de un manual de control interno que ayude al fortalecimiento en los procesos. |
| Descripción : | Internal control has played an essential role within financial entities, which have established norms and regulations that contribute to demonstrate the efficiency of their management regarding the fulfillment of the organizational objectives which generates a higher level of security. Nowadays, "Nueva Vida" Basket Fund is the responsibility of Latacunga Canton, Pastocalle Parish, Curiquingue Community, and provides money collection services and the granting of easy and timely loans. It has two collaborators who carry out various activities without having internal procedures or controls to assist the correct development of the entity; so there is inadequate control in financial management; and for that reason, this project addresses the development of an internal control manual that helps strengthen processes. The methodologies used during the execution of this project were the documentary and field ones, the applied techniques such as the observation and the questionnaire were based on the COSO II in order to obtain relevant and objective information for its development. It is necessary for the entity to have appropriate internal control that will optimize the use of resources and safeguard its assets that reduces the inherent risk. The proposed manual establishes policies, functions, and procedures that will contribute to the proper development of the activities carried out by the Basket Fund in an efficient way, strengthening its financial processes for taking timely decisions, thereby obtaining a high degree of reliability and achieving compliance with his objectives that will help the socioeconomic development and provide quality services to its partners; therefore the entity has a better organizational control, generates more liquidity and can take actions to mitigate administrative and financial risks that may arise. |
| Aparece en las colecciones: | Tesis - Ingeniería en Contabilidad y Auditoría CPA |
Ficheros en este ítem:
| Fichero | Descripción | Tamaño | Formato | |
|---|---|---|---|---|
| PI-000998.pdf | PROYECTO DE GRADO A TEXTO COMPLETO | 6,06 MB | Adobe PDF | Visualizar/Abrir |
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