Propuesta de implementación de la sección de control Interno previo y concurrente de las operaciones administrativas y financieras, realizadas en el Departamento Financiero de la Dirección Provincial del Ministerio de Transporte y Obras Públicas de Chimborazo

Abstract

The present thesis has been carried out a proposal of implementation of the Internal section control of the Financial administrative operations, carried out at the financial department from the provincial Direction of the Ministry of Transportation and Public Works of Chimborazo with the purpose that the information entered to the entity by different reasons and of different places are previously check out in order to optimize human resources like financial, this is, when the processes arrive to Financial Administrative Unit they contain adequate and legal documentation avoiding the loss of time. The knowledge of its history, objectives, politicians, and procedures of the operation of the entity. The importance of the Internal control, each one of the components that work on in the evaluation of the same one, the organization of the company and the use of the applied terminology. The diagnoses of the Internal control through the evaluation of the Internal control and analysis FODA from the Micro and Macro environment of the entity when being the same ones critical areas. The proposal determines the purpose of the creation of the Internal section control, the structure and functions, the processes to be executed with the respective legal frame, for the improvement of the processes and the reduction of risk. It is recommended to implant the present researching with the purpose that those procedures that are carried out at the Financial Administrative Unit could be framed in legal dispositions, contributing to the social and economical development of the country.