Internal control in administrative accounting management and institutional development.

Abstract

Within the accounting and auditing mechanisms, internal control is basic and essential for organizational development. In this sense, the objective is to analyze the administrative, accounting and internal control management of the "San Camilo" Technical Fiscal College of the San Camilo Urban Parish, Quevedo Canton, Los Ríos province. The investigation was carried out thinking of a short-term solution for the accounting administrative problems that the institution has. The study involves the administrative accounting area, which is subject to the different regulations issued by the General Comptroller of the State (CGE) and the National Secretary of Salary Remuneration (SENRES). Through the application of the survey and interviews to the officials directly linked to the accounting economic administration of the institution, the information was obtained, which was subjected to analysis and study, and finally summarized and interpreted in tables and graphs. The study carried out made it possible to specify that although there is a favorable opinion on the part of the respondents about the application of internal control, the real situation of the San Camilo Technical Fiscal College in the accounting administrative area is not entirely satisfactory, which requires the implementation of an Internal Control System that allows improving the proper functioning of the entity. Based on these results, an alternative proposal is designed to improve internal control applied to accounting and financial administrative activities, which is intended to increase the efficiency and effectiveness of the company.