Resumo

MILLO CARMENATE, Víctor; GONZALEZ MORALES, Vilma Eugenia  e  FUENTES DIAZ, Damarys. PROCEDURAL MANUAL FOR INTERNAL CONTROL IN THE METROPOLITAN UNIVERSITY. Universidad y Sociedad [online]. 2017, vol.9, n.1, pp. 60-65. ISSN 2218-3620.

The System of Internal Control at the Metropolitan University is part of the management control in the strategic and tactical levels. It is composed of the organization plan, the financial information system, and all the measures and methods addressed to protect the assets, promote efficiency, obtain reliable, secure and timely financial information, and communicate administrative policies which allow stimulating and evaluating the achievement of the latter. Thus, a procedures manual is elaborated for Internal Control in the Higher Education Institution.

Palavras-chave : Internal control; financial information system; procedure manual.

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