Diseño de un manual de control interno financiero para la Federación Deportiva de Chimborazo ubicada en la ciudad de Riobamba

Abstract

This research work is the design of a Manual of Internal Financial Control in Chimborazo Sports Federation, which aims to facilitate the implemetation generated through financial statements and the corrctness economic transactions carried out by the entity. Through the analysis of financial statements, the SWOT analysis, observation techniques and interviews literatura and websites as well to complete the research study. The proposed Internal Control manual establishes a set of rules and internal control procedures to the financial department, accounting and treasury bills as well as major assets, liabilities, assets, income and expenses that manages the institution, to avoid duplication of functions and eliminate the risk of error, waste or unlawful acts and that in case of being detected. This document will determine, in a clear and objetive hierarchy of the intitution, establishing an instrument primary basis for advice aimed at achieving major institutional goals for the benefit of sport in our province. Therefore the implemetion of this manual is recommend to establish itself as a process implementation by the authorities of the Sports Federation of Chimborazo, the Finance Department and staff, providing safety and proper intitutional financial information of public resources.