Diagnóstico y propuesta de herramientas de control interno en la Fundación “Alianza en el Desarrollo"

Abstract

Internal control is an administrative tool used by management staff to ensure compliance with the organization's objectives.‏ The internal controls diagnostic is used to determine the status of the organization, identifying strengths and weaknesses‏‏. The internal control tools are instruments from which the administration sets the parameters to maintain a reasonable degree of safety in the different types of procedures in seeking to meet the objectives of the organization. This document provides a diagnosis of internal control system in the “Partnership in Development" Foundation, using it as a starting point. The illustrative tools generated by COSO (2013), in order to understand what the current situation of the organization, whereupon suggest improvements applicable to the control procedures. Proposals for a functional organic manually set in the fourth chapter of this study based on information obtained from diagnosis to internal control system, a procedures manual and a set of basic guidelines for action, considered help the organization to enhance the development of their activities.