Evaluation of internal control and its impact on the accounts receivable in Foro Miraflor

Abstract

In the present Job the Evaluation of the system ofinternal control was carried out and: its incident in the processes of the accounts receivable of the Association of Settlers and Producers of Miraflor “FORUM MIRAFLOR”, Estelí in the period 2010-2011. The development of this study caused taking into account the qualitative focus The investigation is case study, of descriptive type- explanatory. The universe was conformed by all the financial news of the Association of Settlers and producers of Miraflor Moropotente of the period 2010-2011, taking as sample the accounts receivable.

It is the need to devise and analyzed the manual of credit, as well as the purification of the accounts receivable so that the information presented in the financial states be opportune of taking decisions in the organization.