DISEÑO DE HERRAMIENTAS DE CONTROL INTERNO ADMINISTRATIVO Y CONTABLE

Abstract

This academic document has the purposes to improve the administrative and accounting management of the entity “Fundacion de Cooperadores de Guayaquil” through the design of tools that help to have a better control in their operations. For this purpose, the perspective of the internal control methodology, where it is identified that a good management of the segregation of functions, with its own documents that help the handling of evidence of transactions, can reduce the possible risks that this type of entities possesses. During the realization of this article it can be appreciated the importance of internal control as a tool for all types of entities and not only for big entities that we mistakenly come to thing. These basic tools like create function manuals, make a specialized account plan for the type of entity, take control of assets, establish a budget and carry the handling of vouchers, accomplish that a foundation can carry out the handling of daily transactions and so manage their resources for fundraising.