Análisis del sistema de control interno de la unidad de bodega del GAD municipal del cantón Santiago de Quero-Tungurahua

Abstract

The purpose of the Analysis of the Internal Control System for Gobierno Autónomo Descentralizado Municipal of Santiago de Quero canton, Tungurahua province, was to improve the processes of entry-exit, safeguard and protect consumer goods in efficiency and effectiveness of the warehouse unit. This system has become a necessary weapon for entities to have a more efficient control of their operations and to achieve the objectives set. Also, this work was based on the application of different descriptive, analytical and bibliographic research tools, through which relevant and important information was collected. In relation with the results obtained through surveys and interviews with the institution's employees, deficiencies were detected in the internal control system of the warehouse unit, due to the fact that internally the entity did not have written parameters and procedures, which would lead to a lack of systematization, thus generating a lack of understanding, errors and loss of assets. As a result of the situational analysis, the lack of knowledge of the processes can cause delays at the time of preparing reports and their presentation becomes complex, for this reason, it is necessary to establish procedure manuals to facilitate warehouse management, in the activities of reception, storage and inventory control processes