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  • Facultad de Ciencias Contables, Financieras Y Administrativas

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    Margoth Guillen Venegas
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    The document discusses the objectives and classifications of internal control. It outlines the basic objectives of internal control as ensuring accurate and reliable financial information, effective and efficient operations, and compliance with laws and regulations. It also classifies internal control into administrative and accounting controls. Administrative controls relate indirectly to financial records and include things like statistical analysis and training programs. Accounting controls directly relate to safeguarding assets and reliable financial records, and include controls over authorization, asset custody, and internal auditing.

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    control interno n

    Original Title

    Control Internoo

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    The document discusses the objectives and classifications of internal control. It outlines the basic objectives of internal control as ensuring accurate and reliable financial information, effective and efficient operations, and compliance with laws and regulations. It also classifies internal control into administrative and accounting controls. Administrative controls relate indirectly to financial records and include things like statistical analysis and training programs. Accounting controls directly relate to safeguarding assets and reliable financial records, and include controls over authorization, asset custody, and internal auditing.

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    © All Rights Reserved
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    42 views4 pages

    Facultad de Ciencias Contables, Financieras Y Administrativas

    Uploaded by

    Margoth Guillen Venegas
    The document discusses the objectives and classifications of internal control. It outlines the basic objectives of internal control as ensuring accurate and reliable financial information, effective and efficient operations, and compliance with laws and regulations. It also classifies internal control into administrative and accounting controls. Administrative controls relate indirectly to financial records and include things like statistical analysis and training programs. Accounting controls directly relate to safeguarding assets and reliable financial records, and include controls over authorization, asset custody, and internal auditing.

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    © All Rights Reserved
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    FACULTAD DE CIENCIAS CONTABLES, FINANCIERAS Y

    ADMINISTRATIVAS

    ESCUELA PROFESIONAL DE CONTABILIDAD

    ASIGNATURA:

    CONTROL INTERNO

    TEMA:

    OBJETIVOS Y CLASIFICACIONES DEL CONTROL INTERNO

    DOCENTE:

    CPCC GRIMALDO CHACCHI MORALES

    INTEGRANTES:

    o GUILLEN VENEGAS, Margot Selene


    o TANTA OCHANTE, Roxana
     LOAYZA CURE, Lude
    o YAURIMUCHA TORRES, Marilyn
    o HUALLANCA MUNAREZ, Brayan
    o ALLPACCA JERI Bet el Didan

    Ayacucho-Perú

    2017
    LOS OBJETIVOS DEL SISTEMA DE CONTROL INTERNO

    OBJETIVOS
     SUFICIENCIA Y CONFIABILIDAD DE LA
    INFORMACIÓN FINANCIERAS.
     EFECTIVIDAD Y EFICIENCIA DE LAS OPERACIONES
     CUMPLIMIENTO DE LAS LEYES Y REGULACIONES
    APLICABLES

    OBJETIVOS BÁSICOS
    Autorizaciones apropiadas
    clasificación contable apropiada
    verificación y evaluación salvaguardas
    físicas adecuadas.

    Objetivos del control de sistemas


    Objetivos del planeamiento Objetivos generalizados
    financiero y control Objetivos del flujo de transacciones

    Objetivos del control de ciclos transaccionales

    Objetivos del Ciclo de adquisición y pago Objetivos del Objetivos del Objetivos del
    ciclo de ciclo de ciclo de ciclo de
    tesorería transformación ingreso informe
    Objetivos de Objetivos de financiero
    las compras las nominas
    LA ACTIVIDAD ECONOMICA, LA EMPRESA Y SU CONTROL

    LAS NECESIDADES ECONOMICAS

    SOCIEDAD EN
    BIOLOGICAS CULTURALES
    CRECIMIENTO

    PARA SUPLIRLAS SE TIENEN:

    FACTORES FACTORES
    MATERIALES
    HUMANOS

    CONFLICTO ECONOMICO EMPRESA

    EMPRESA

    FACTORES FACTORES
    MATERIALES MATERIALES

    CONTROL INTERNO
    CONTABLE
    ADMINISTRATIVO
    CLASIFICACIÓN DEL CONTROL INTERNO

    EL CONTROL INTERNO
    SE CLASIFICAN EN:

    CONTROL
    ADMINISTRATIVO CONTROL CONTABLE

    Los controles Los controles contables


    administrativos comprenden el plan comprenden el plan de
    de organización y todos los métodos organización y todos los métodos
    y procedimientos relacionados y procedimientos relacionados
    principalmente con eficiencia en principal y directamente a la
    operaciones y adhesión a las salvaguardia de los activos de la
    políticas de la empresa y por lo empresa y a la confiabilidad de los
    general solamente tienen relación registros finan-
    indirecta con los registros finan- cieros. Generalmente incluyen
    cieros. Incluyen más que todos controles tales como el sistema de
    controles tales como análisis autorizaciones y aprobaciones con
    estadísticos, estudios de moción y registros y reportes contables de
    tiempo, reportes de operaciones, los deberes de operación y
    programas de entrenamientos de custodia de activos y auditoría
    personal y controles de calidad. interna.

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