Diseño e implementación de un manual de procedimientos para conciliaciones contables presupuestales en el Instituto Financiero para el desarrollo de Norte de Santander IFINORTE.

Abstract

In this report, a proposal for improvement was made for the IFINORTE Financial Institute, which consisted in the implementation of a manual of budget accounting reconciliations. In order to arrive at the idea of carrying out this manual, a diagnosis was made in which the matrix of analysis of internal and external factors was taken into account as a support tool, which allowed in turn to identify strengths and weaknesses of IFINORTE.