Diagnóstico y propuesta de mejoramiento del control interno en el área administrativa para el sector educativo caso práctico Unidad Educativa Particular Santa Mariana de Jesús

Abstract

The perspective of this titulation work is based on the Diagnosis and Proposal of Improvement of the Internal Control in the administritave area practice case of the Unit Educational Matter Santa Mariana Of Jesus, valuing the transcendenceof the internal control in an organization of any size that is fundamental to expire the objectivesrelated to the operations, the information and the fulfillment. The objective that is looked for is to reach reasonable security of the internal control with high level of trust and a low risk and to apply actions to the risks that were presented. In the first chapter, it is given to know the general antecedents of the educational unit of the thesis topic, with the purpose that the reader has previous knowledge of the same one. In the second chapter he/she is excellent information about the internal control according to Integrated Marco of Internal Control - COSO of the 2013 establishing the bases for the development of the thesis. In the third chapter he/she is the essential part of investigation, here he/she found the diagnosis of the internal control of the Educational Unit to gather this information it was applied questionnaires, analysis FODA, flow programs with the purpose of to elaborate the womb of risks and to structure the action plan. In the fourth chapter the proposal of improvement is elaborated to mitigate the found risks. Finally, in the fifth chapter he/she found the conclusions and recommendations carried out to the Educational Unit.