Control interno de ingresos en la cuenta donaciones para la presentación de estados financieros de una empresa ONG, año 2017.

Abstract

The following research entitled "Internal Control of Income in the account of donations for the presentation of financial statements of DISTRITO 4400 DE ROTARY INTERNATIONAL, is part of an international organization, whose goal is to bring together business leaders and university professionals, with the purpose of providing services humanitarian in their communities in order to support goodwill and peace in the world; Its objective is to analyze the internal accounting control, and the importance of this procedure for the organization to obtain favorable responses to the end of the period. Rotary International is made up of Rotary clubs, organized in more than 200 countries and geographical regions that carry out projects to address the problems of today's world such as: diseases, poverty, lack of drinking water and environmental degradation, as well as I had to select the information that is exposed in scientific journals, books and web pages, regarding the accounting information that guarantees the sustenance of the work, I must point out that with this information the deductive method was obtained with a qualitative approach and the study of documentary methodology of field-bibliography. For which a detailed study of the proposed topic was carried out, which could be demonstrated that during the financial analysis that was made to the non-profit organization, it was determined that there is a lack of internal control corresponding to the income of the donations account , this means that an adequate control is not handled in the transfers received, causing the financial statements not to obtain a real result, and in turn the accounting information is erroneous, likewise it is reported that the company does not maintain accounting regulations, only is based on RI policies, but is not being carried out normally since the total use of this tool will allow internal control to be optimized and thus prevent errors and fraud, which will help to make an evaluation of the mechanism where it is handled by the organization in a precise way, but during the study it was verified that there are several problems such as: d messed up documentation, transfers without being registered, unidentified transfers, unauthorized donations, the need to hire adequate staff, since at present the Entity does not have the suitable and necessary help for the better functioning of the area, which are leading that the organization ends up in serious trouble, and for that reason that an audit and supervision was achieved, based on IAS 20 No. 29, which talks about the "treatment of income-related subsidies" and from which the entity is governed, this is how it was considered that to be able to fully understand the problems, an observation technique will be carried out that will allow to visualize the concrete and true that is happening, happening that the results are shown in the comparative general balance as well as flow of cash and income statement, for this reason appropriate internal accounting control measures must be adopted so that the organization obtain greater benefits for the future of the communities. Currently these clubs meet weekly to plan new service projects.