Diseñar e implementar un manual de procedimientos que evalué los procesos del control interno que se desarrollan dentro de la organización al momento de realizar una auditoría.

Abstract

The internal control comes to represent a transcendental role in the world of organizations, since they are tools required to carry out practices that correspond to a good government, this taking into account that the information with which one is working is transparent, which will guarantee a better and adequate performance of the activities and operations of the company. In accordance with the above, it was necessary to design a procedure manual that evaluated the processes of internal control of the company UNIDROGAS SA, in order to verify whether the controls that are being carried out are adequate or if they are obsolete, since currently the Audit Department does not have a manual of this content.