Evaluation of internal control in administrative management
ABSTRACT
The present essay entitled "Evaluation of the internal control of the financial department", is based on an audit to the operational processes, which allows the efficient control of the activities carried out in the institution and to achieve the achievement of the objectives. Check the level of knowledge of the Internal Control Standards of the Decanato Department of the Faculty of Economic Sciences of UNESUM. Perform an internal control evaluation of the Decanato Administrative Department. The evaluation of internal control processes positively affects the administrative processes of the department. Therefore, the proposal is developed “the realization of the evaluation of internal control to the administrative department.
Developing
The internal control evaluation carried out at the computer center allowed to improve productivity, efficiency, efficiency, competitiveness because it forces its collaborators to be disciplined and maintain a good quality service.
The management must establish in the company a comprehensive system that allows adequate administration of the risks to which it is exposed, this system must contain parameters that promote the risk, measure the importance of the same and monitor and limit its object.
The internal control is given in actions taken in the computer systems of the institutions are public or private of any kind, to plan, organize, and direct the performance of sufficient actions that provide reasonable safety of users in fields of sets established for operationsand programs, reliability and integrity agreements with policies and laws with the order established within the entity.
The internal control arises as a need to evaluate and obtain objectively, in a given period, relative evidence of the information of the established techniques and procedures, in the ordered conduction in the organizational field outside and within the policies from the administrators.
Computer systems have become powerful tools to embody one of the most vital and necessary concepts for any distribution or institution. The computer science today, is involved abruptly in the World Agreement of Institutions, and therefore, the properly computer standards and standards must be, therefore, subject to the generals of the same. It should be elucidated that computer science does not properly manage institutions, a staff to decision -making, however, it does not decide for itself.
In accordance with the computer means, an instrument face with the equanimous allowing of qualifying actions adopted by the directors or managers administrators, to determine and monitor operations in their entities. The internal regime includes the organizational preliminary of all coordinated methods and measures adopted inside a company in order to guarantee its assets and also review the reliability in accounting data. It also considers as a process of actions, plans, policies, records and methods, included in the scope and attitudes developed by authorities and an individual in charge, with the cold of noticing possible subsoils that affect a public corporation. The regional gymnastics is based on five functional components which are: gymnastics concurrence, gratification assessment, managerial test activities and information and information.
For (Poveda, 2016) the benefit of having an internal control system are:
- Reduce corruption risks
- Achieve established objectives and goals
- Promote organizational development
- Achieve greater efficiency, efficiency and transparency in operations
- Ensure compliance with the regulatory framework
- Protect State resources and goods, and the proper use of them
- Have reliable and timely information
- Foster the practice of values
- Promote the accountability of officials for the mission and objectives in charge and the use of assigned goods and resources
It refers to both ideas and systems of thought, and work actions and systems. Presumably also a coherent set of concepts and skills that can supposedly be encoded, taught, learned, applied, practiced and provided. According to Henry Mintzgerg, the manager must design the work of his organization, monitor his internal and external environment, undertake the changes when he is desirable, and renew stability when a disturbance approaches. In much management implies address, management, coordination and as one enters the subject, the differences that exist between each term are clarified, according to the interpretations of the reference field. Management involves teamwork, negotiation, leadership, project management, decision making, charisma, authority, don of command, personal relationships.
It can be defined as the process, to create, design and maintain an environment in which people work or work in groups and efficiently reach selected goals. The administrative process is the set of successive phases or stages through which the administration is carried out, which interrelate and form an integral process.
They are those that allow the auditor to administer the entire audit process from planning to the generation of reports. They allow to establish budgets, administer the hours and workload of the auditors team, administer and classify the work documents, import accounting files for review and analysis, relate information between different work documents.
Regarding the implementation of the Internal Control System (Poveda, 2016) tells us that you have to meet three phases which are:
Planning
It begins with a serious arrangement of senior management and legislation of a committee responsible for causing the process. It also includes the actions aimed at the formulation of an opinion of the enclave in which the computer system is internally entity with respect to the norms, especially it will serve as a bag for the acquisition of an obligation outline that ensures its implementation and guarantees effectivenessof its operation.
Execution
Understand the maturity of the actions provided for in the Mission Plan. It occurs at two sequential levels: at the company level and process height. In the previous one, the sport policies and norms necessary for the conservation of low institutional objectives are established to the framework of norms and components that they establish;Meanwhile that in the second, on the pulvinulo of the critical processes of the entity, after signs of the inconveniences in the database so that its escort is valuable and proceed to have the existing controls to bartulos that they ensure the acquisition ofThe response to the plus that the office has adopted.
Evaluation
Phase that includes the actions aimed at the generous usury of implementation of the internal system and its proper functioning, through continuous improvement.
For the commitment of an unavoidable internal monitoring in companies so that those wishnecessary legislation and in turn generates a positively impact on its administrative traffic, even being able to achieve a splendid past in which they bet on the increase in the same whose goal is to ensure that the different economic-financial enthusiasm of the entity is based on the principles ofLegality, these responsibility allow you to strengthen the attitude of the individual and collective rectum. . This control also contributes to providing the transparency in the entity’s accounts so that they provide reliable and complete communication on the agreement developed.
CONCLUSION
We conclude that the Decanato Administrative Department has an average level of knowledge of internal control standards. The administration staff must seek means of preparation in strategic planning, in order to have the knowledge for adequate projection and therefore the expected results.
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