Diseño de un sistema de control interno para el Gobierno Autónomo Descentralizado municipal Francisco de Orellana, provincia de Orellana, periodo 2016.

Abstract

“Design of an Internal Control System for the Municipal Decentralized Autonomous Government Francisco de Orellana”. It aims to establish procedures that allow control, supervise and monitoring each one of the functions and activities of the institution. It allows them to be efficient, effective, and timely and be executed according to standards and controls. For its development, a situational diagnosis of the institution was made where the information was collected through, direct observation to establish factors. For example: control activities, clear roles and responsibilities, which allows to determine the main problem, it is the lack of an internal control system in the institution. Therefore, it is proposed the implementation of a manual consists of accounting procedures such as: Bank book preparation, Bank reconciliations, revolving fund, role calculations, Payments, preparation of financial statements, contribution forms and IESS processes. Responsibilities of each official, policies, control activities and profile of each official. This manual will be an important contribution to the institution and through its implementation will be able to improve processes and activities efficiently. So, the achievement of goals and institutional objectives. Thus complying what is stipulated in the Internal Control Standards of Contraloría General del Estado, COOTAD.