Importancia de la aplicación de políticas de control interno en la gestión de otorgamiento de becas a los estudiantes de las instituciones educativas particulares y fiscomisionales del Centro del Distrito Metropolitano de Quito, en el marco de la ley Orgánica de Educación Intercultural

Abstract

The management of scholarships becomes an action of great importance for educational institutions that must adjust to the rules that govern certain statutes, laws and regulations that are aimed at reducing prices and to economically benefit a certain group of students. Therefore, the application of internal control policies in this process acquires a leading role in ensuring the proper functioning of the operations related to the management of scholarships, in order to achieve a reasonable degree of correction in authorized transactions, this correlates in the end of the present investigation directed to particular and fiscomisionales educational institutions of the Center of the Metropolitan District of Quito within the framework of the Organic Law of Intercultural Education. Its development starts from the identification of the problem that is sustained through a survey made to 22 private and fiscomisional institutions after this, establishing the structure of the internal control policies in the aforementioned institutions and finally the critical points are examined of the internal control policies, to be able to identify the necessary mechanisms to evaluate and respond to the risks in the scholarship management process for continuous improvement.