MANUAL DE CONTROL INTERNO DE MANEJO DEL EFECTIVO
Enviado por Mikki • 22 de Octubre de 2018 • 630 Palabras (3 Páginas) • 690 Visitas
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The use of the proposed handbook leads to the institution´s processes and services quality improvement as well as it has decreased cash flow risk handling, which enhances costumers` trust.
Therefore, it is highly recommended a permanent use of this Handbook; its improvement is certainly acceptable, when necessary, accordingly to the credit union volatile needs. Moreover, it is strongly recommended the use of this tool for other institutions which require internal cash flow control and decrease operative risk existing when handling cash.
ABSTRAC
The objective of this work was to develop a proposal for INTERNAL CONTROL MANUAL CASH handling for the credit union Virgen del Cisne located in the city of Latacunga, based on the situational analysis to the area of effective Institution where the lack of procedures to assist the realization of an efficient control to ensure proper management of cash was evident.
Using statistical tools allowed us to know the different percentages of risk of each of the agencies of the Cooperative which amounted to over 65% in the first review, which fell sharply after being applied to the proposal based on internal control norman generally used in the financial system and use and experience of the author of this work.
The use of INTERNAL CONTROL MANUAL CASH handling to improve the quality of processes and services provided by the institution as well as decrease the risk in handling money, thus generating greater confidence on the part of the partners.
the continued use of this manual and its improvement is recommended if necessary according to the changing needs of the Cooperative; also worth using other institutions that need to improve their internal control and reduce operational risk associated with handling cash.
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