Diseño de un sistema de control interno administrativo – financiero, para la Escuela de Capacitación de Choferes Profesionales San Miguel de Bolívar, provincia de Bolívar

Abstract

The present Design of a system of Internal Administrative Financial Control for the Training School of Professional Drivers San Miguel de Bolívar, province of Bolivar, has the purpose of improving the administrative and financial management through control tools. For the development of the system internal control, questionnaires were carried out through the COSO II, which allowed us to know the situation of the school and propose alternatives that help to potentiate factors that improve the control of school procedures. An inadequate process was found in the hiring of suppliers, the lack of a chart of accounts, the hiring of personnel without greater profile requirements, lack of communication. This proposal will allow the procedures to be managed through an internal control system for all areas, in addition to having a defined structural and functional organization, so the staff will define their role and functions according to their professional profile, whose effect it will be reflected in the internal management of the institution and the attention to the student. It is recommended to apply the proposed system; its impact in terms of economic- social, has been determined as positive, which shows that by implementing it, the administrative and financial management of the institution will improve.