Diseño de un manual para la recopilación, formulación y presentación del informe de control interno contable a la Contaduría General de la Nación.

Abstract

The Office of Internal Control at the University of Pamplona is an advisory body in the implementation, maintenance and improvement of the internal control system, ensuring that the activities are conducted in accordance with constitutional and legal norms within the policies set by the Directorate and considering the goals or objectives set; Therefore in the following document, the work done at the office of Internal Control Management, where the design manual was made for the collection, preparation and submission of the report of internal accounting control to the General Accounting Office presents . For its preparation was a diagnosis using SWOT matrix which allowed the detection of lack of this manual. The information available on the network were consulted and conceptual and procedural basis for the development was sought on whether the manual; the realization of this work is very important as it fills a gap in the reporting process by the office of management and internal control becomes a contribution from the accounting sciences in order to optimize this area job. The application of the manual is a tool that contributes to the improvement of the actions required by the control entities in pursuit of efficiency and transparency.