Manual de políticas para control interno en la cuenta bancos a través de la conciliación bancaria para su eficiente procedimiento.

Abstract

The present research work aims to design a policy manual for the process of bank reconciliation for efficient internal control in the company MARFEST S.A. And that therefore leads to the following specific objectives: determine the importance of conducting an internal control based on a policy manual that guides the procedures of the bank reconciliations according to the collection of information from different sources and identify the results that are present when carrying out the bank reconciliation in the company Marfest SA As for the developed structure, it is composed of three chapters: the introduction, in which there is a contextual framework of the description and characterization that are derived from the variables obtained from the topic; and the conclusion, which establishes that the policy manual is part of an internal control within every organization regardless of its dimension q in each of the processes that leads the company to develop organized and effective bank reconciliation activities . The results obtained in the conciliation of the case study show that the company correctly manages the movements of its income and expenses, which affects efficient internal control since no irregularities or errors other than the common ones were found, which corresponds to a current check by the provider; For this purpose, the manual that the manager and accountant must use to manage the bank reconciliation procedure correctly is presented.