Diseño de los procesos para la implementación del sistema de control interno de activos fijos y suministros para mejorar la gestión de la Unidad Administrativa Financiera del Banco Nacional de Fomento sucursal Riobamba

Abstract

Design for implementing an internal control system of steady assets and supplies to improve the management of the administrative financial department in the Banco Nacional de Fomento in Riobamba city. We started with chapter I in which we have the knowledge of the institution, characteristics, history, geographic location, mission, vision, principles, goals and general structure. In the chapter ll the theory frame about the study, particularly focused in assets, supplies, materials and internal control. In the chapter III we have done an internal and external analysis, opportunities, strengthens threats, and weaknesses around the BNF, steady assets and supplies department. Moreover in contains the development of investigation techniques such as: interviews, surveys and internal control questionary, to know the current development of procedures talking about steady assets and supplies. In the chapter IV we have the proposal to improve the administrative, financial department management in the Banco Nacional de Fomento in Riobamba. It will help to the right control register, custody control. To be feasible the use of the manual, we describe the procedures of income and outcome of steady assets and supplies, with help of flowgrams, minutes of delivery-reception and formularies. The chapter V has conclusions and recommendations emitted with the aim to implement correcting actions and contribute in the fulfilling of the department.