Diseño de un manual de control interno, para mejorar los procesos administrativos y financieros para la Botica Bristol de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The Internal Control manual has been developed to improve the administrative and financial processes of the Bristol Drugstore in the city of Riobamba, in order to serve as a base, a guide for consulting managers for the efficient and effective development of daily activities in the company. The policies and procedures that are incorporated in the internal control manual are of general application in all the processes that the company carries out in order to promote the achievement of the objectives proposed by the management. The proposed manual has elaborated: flows and diagrams of processes for the administrative and financial area, as well as the regulations surrounding the internal control. The manual is inherent in all the processes and activities of each of the officials, allows to implement functions and responsibilities and apply control policies for each area, provides reliability and allows efficiency in daily activities. It is advisable to comply with the recommendations established in the present investigation so that the actions are executed in the established times, and in an efficient, effective and economic way for the organization, that is to say with positive results in the administrative and financial area.