La aplicación de procedimientos para el control de los recursos de autogestión y la información financiera en la Dirección Distrital 18D01-EDUCACIÓN

Abstract

Internal control is essential in the public sector institutions, as it seeks to safeguard resources. This research is developed on " the application of procedures for the control of resources self-management and financial reporting in the District Directorate 18D01- Education " because the deficiencies were detected in the internal control procedures it reflected in that financial information is not really nor reliable for decision making and meet institutional goals. The hypothesis was " inadequate internal control self-management of resources is what produces erroneous financial information in the District Education Directorate 18D01- " to take the same population was taken as all staff Administrativo- Financial , District Director , Administrators circuitales , Rectors, responsible tenants and the same is made up of 48 officials. To gather information methods and research techniques such as direct observation, interview and survey questionnaires applied through financial staff were used, allowed to know the reality of the procedures for revenue collection self-management. It has also defined the necessary concepts and theories for the development of research in regard to internal control, reference material contained in the literature. It analyzed information from the District Directorate is concluded that control procedures are not the most optimal to meet the efficiency, effectiveness and quality in revenue collection and allow self-management have reliable and accurate financial information.