Diseño de un sistema de control interno para el terminal terrestre del cantón Morona, para el período 2016.

Abstract

The design of an internal control system for the bus station of Morona canton, for the 2016 period, has been done in order to improve the efficiency, effectiveness and economy of the management of the resources assigned to the institution. The structure of the investigation has been designed based on regulations established by the organic traffic laws, resolutions and operation permits and rules transmitted through the municipal ordinance for the use of public spaces within the canton; therefore, its contents are legally supported. In regard to the internal policies and regulations for the personnel as well as the development of activities, it is necessary to focus on the current necessities of the municipal company of the bus station. On the other hand, and by way of a graphics, flow charts were crated of the control processes both administrative and finance control as an application guide for the personnel. It is necessary for the company to have documentation which backs its operations. By designing this internal control system functionaries are supposed to be able to execute their functions with technical support that complies with the rules and regulations established in each area in order for their contributions and achievement of established objectives to be measurable.