Implementación del sistema de control interno a la Coordinación de Equidad, Formación y Acción Social (CEFAS) Patronato del Gobierno Autónomo Descentralizado Provincial de Morona Santiago, período 2018

Abstract

This dissertation work aims at implementing an internal control system to the Coordination of Equity, Formation and Social Action (CEFSA) Patronage of the Provincial Decentralized Autonomous Government of Morona Santiago, during 2018, for the protection of the resources of the institution. The different deficiencies that affect the correct performance of the funds of the Coordination of Equity, Formation and Social Action (CEFSA) have been reviewed, and it could be known that it has a normative but the absence of defined processes affects the completion of tasks. The bibliographical consultation was carried out for the development of the theoretical framework, and the descriptive research was employed to know the cause that provoked the adverse effects found. General information of the organization was solicited and based on an interview; it was proceeded to the construction of flowcharts or procedures that are applied in the organization defining those responsible for each activity and the documents considered vital for the entity. Within the registered processes we have, the social services provided by the corporation, financial services such as cash control through cash flows, payment of minor expenses or acquisitions, in addition to a program of steps for requesting technical aids for the community. In conclusion, there are processes included in the normative but not with wholly defined actions, there is no responsible for each of the resources and the organization chart is not updated, aspects that were overcome in the development of the proposed framework.