Estrategias de control para contrato de cuentas en participación de acuerdos conjuntos en grupo PREVER

Abstract

The document described below sets out a design of control strategies for a model joint account contract to be applied in joint agreements of the Prever group at national level. Such design is based on a study carried out in the mentioned company, using tools such as interviews and function auditing of certain departments of the company such as accounting department, human resources, portfolio, among others. The results obtained allowed the recognition of deficiencies in the processes that are carried out and it was possible to develop a series of strategies, one of these is based on documenting all the procedures and this way the employees will have the opportunity to easily identify each step to follow at the time of making some record such as collections, consignments or payments to be made. As a main conclusion, it was possible to establish that this control model will allow the correct application of joint accounts between the companies of the Prever group, guaranteeing procedures and the adequate use of them.