Evaluación del control interno sobre el efectivo basado en modelos de procedimientos y políticas para caja en comercializadora Buen Día.

Abstract

This paper refers to the investigation of the assessment of internal control over cash based on models of procedures and policies for the cashier area, in order to correct the methods of internal cash controls in the respective cash flows that are given by those responsible for the same, likewise develop documentary control of operations, towards the proper and correct execution of cash management in commercial companies, achieving an optics in internal control in terms of control environment, risk assessment, control activities, information and communication, supervision and monitoring, which must be observed in the operational process in the cashier area and the evaluation of the application of policies, standards, scope and procedure in efficiency and effectiveness thereof, to determine the scope of the objectives in the analysis of current assets accounts, as an alternative e solution to business development, safeguarding resources, ensuring the correctness and fidelity of procedures, for compliance, highlighting their respective importance. After applying the corresponding analysis to the factors that incur a cash flow and supporting scientific articles for its theoretical development, we conclude that the correct application of procedures and policies in a manual for cash control in the cashier area will allow a continuous financial development, as a guide for performance in terms of administrative, operational and financial activities that occur in it.