DISEÑO DE UN SISTEMA DE CONTROL INTERNO PARA EL ÁREA ADMINISTRATIVA Y FINANCIERA DE LA CLÍNICA DENTAL DE AHORRO

Abstract

The administration and accounting area represent the spinal column of any business organization. This is why we should give them the importance they deserve, designing a system where all procedures and functions work together, enabling an efficient operation of the company. It is important to establish clear and defining control mechanisms, which must supply confidence and security in all accounting and administrative procedures. This essay pretends to underline the importance of a correct control system for administrative and financial departments the Dental Clinic Arrobo, as a relevant element of its evolution. Through an evaluation of the present situation of the Dental Clinic Arrobo applying to the direct observation of procedures, interviews with involved employees and evaluation questionnaires proposed by the internal control model COSO, we accomplished to establish critical issues in each area. Detecting that the segregation of the functions and the reliability of the accounting information are the main failures in the area. According to this, we have designed a proposal containing steps and procedures which conduct to the restructure of the financial and administrative areas, which includes from the hiring of support staff to the correct processing and delivery of accounting information where control becomes the main axis of every activity to come. So, that this tool becomes the main support for decisions of the management the Dental Clinic Arrobo