Resumo

VIVANCO VERGARA, María Eugenia. PROCEDURAL MANUALS AS INTERNAL CONTROL TOOLS OF AN ORGANIZATION. Universidad y Sociedad [online]. 2017, vol.9, n.3, pp. 247-252. ISSN 2218-3620.

Actually, worldwide organizations are moved by processes in which the need of control for each process arises, so they can have developed in an efficient way, this is the main reason of an internal control applied to manuals, these also works as guidelines in the operative process. This article is a compilation of information which has been based on internal control and procedural manuals as a tool of the same, which will give us an overview of the importance of these two tools. In the text below we will find the theoretical basis of the internal control and procedural manuals, a guide of the links that has an optimal manual and finally how these two theories are compacted being the internal control functioning has a based for the development of a procedure manual for an organization.

Palavras-chave : Company; internal control; procedures.

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