Publicación:

Eficacia en el proceso de cuentas por pagar en la Alcaldía de Santa Marta una revisión desde el control interno

Resumen

The proper functioning of an adequate internal control frames the fulfillment of the objectives of an entity based on an efficient administrative and financial management, unfailingly guarded by mechanisms that allow the timely detection and mitigation of risks and the monitoring of the established processes in such a way that It compensates the good management of the existing areas, based on this, the investigation is projected from the Comprehensive Audit, whose purpose is to issue an opinion, focused as an improvement proposal that stimulates and reinforces the processes established for the processing of accounts payable in the Santa Marta City Hall, structured from the Internal Control Standard Model (MECI), complying with Law 87 of 1993, which allows unifying criteria and concepts, the purpose of which for public entities is oriented towards the fulfillment of the objectives and the contribution of these to the essential ends, therefore, the prop Improvement cost “Efficiency in the Accounts Payable Process in the Municipality of Santa Marta A Review from the Internal Control” proposes to mitigate the inherent and control risks in the accounts payable process, under the guidelines of the Municipality of Santa Marta , that guarantees fairness and transparency in public management.