Internal control of the cash account and its effect on the liquidity and reasonableness of the financial information at estación de servicios R&R Servicios S.A. from the city of Portoviejo
Investigation article
Keywords:
Internal control, policies, manualsAbstract
Serve an adequate internal control mechanism for the purpose of guiding in a timely and effective manner the processes that are executed daily in the company. Because control is such an important aspect for organizations, today it has become an imperative need to achieve efficient results operationally, administratively, and financially. The main problem that the company addresses and that is subject to greater vulnerability within the context of the investigation is the collection of cash, since it is an item that is handled daily and does not have adequate controls for its correct administration. This is how, the R&R SERVICIOS S.A. It lacks an appropriate internal control for the cash collection process, not counting on function manuals or procedures, much less with policies that help control money, the same that is in the cash accounts, banks. On the other hand, they do not have adequate monitoring of the results obtained during a given period. In addition, the mission and vision of the company has not been formally established, so it does not have key ideas towards the purposes and objectives with which the company should walk. Due to the inconsistencies and shortcomings mentioned, an internal control strategy was carried out through the description of functions in a manual of the people directly involved with the custody of the cash, as well as a policy manual that helps determine processes and control mechanisms, through the realization of reports and application of financial indexes to avoid the flight of cash. The direct result with the implementation of policies and manuals consisted initially in making it known that the processes in the collection of cash can be improved and measuring its progressiveness through the fulfillment of activities and analysis through financial indicators to avoid money leakage.
Keywords: Internal control, policies, manuals.
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