Control interno

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  • Publicado : 9 de febrero de 2012
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Definition:
The internal control system is the plan of the Organization and all methods coordinated and measures taken within a company to take care of their assets and establish confidence in theaccounting data.

Aspects that can denote a good internal control:
1. A structure hierarchical defined to enable Note lines of authority responsibility in every function.
2. Control about thetransaction accounting (authorization, adoption implementation and registration).
3. Segregation adequate of functions.
4. Documents listed pre.
5. Staff competent.
6. Surety bonds of Managementfor some assets.
7. Plans and budgets that set specific goals to each Department.
8. A Department of audit internal.
Additionally needs a continuous review of the implemented system

The internalsystem of an enterprise Control:
Among the largest and most complex is a company, the greater the importance of a good system of internal control, then a one-man company does not need a complexcontrol system.
But when we have more than one owner, the number of employees and delegated tasks will increase. Therefore owners lose control and an internal control mechanism is necessary. This systemmust be sophisticated and complex as required in role complexity of the organization.
With multinational type organizations, managers given orders to their partners or employees in differentcountries, but the compliance cannot be controlled with his frequent participation. But if that were their presence ensures not to prevent fraud.
Then the further away the owners of the operation is,necessary is the existence of a formal internal control system.

Objectives:
 Protect the assets of the organization by preventing losses by fraud or negligence.
 Ensure the accuracy and veracity ofthe accounting and little data, which are used by management for decision making.
 Promote the efficiency of the operation.
 Stimulate follow-up practices ordered by management.
 Promote and...
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