El control interno en los procesos de planes de jubilación y su impacto en el rendimiento financiero del FONJUBI ULEAM en los periodos 2017-2018

Abstract

The main objective of the degree work that has been developed was to determine the impact on the financial performance of FONJUBI ULEAM the internal control that was applied in the periods 2017-2018, for which, within the investigation, the bibliographic information and legal regulations that give rise to the creation of these internal retirement funds within the Universities, and also know not only their management but also the entities that are in charge of their supervision and control. After that, data collection techniques were applied such as interviews through the evaluation of internal control, and surveys of participants to find out their point of view of the administration of the funds contributed to the entity. Based on the results provided by the application of these techniques, it was concluded that the FONJUBI ULEAM, during the evaluated periods, had to make a greater effort to apply an adequate internal control, especially due to the fact of a lack of procedures. As part of the results, the proposal of basic internal control procedures is carried out so that they are socialized and implemented in the future by the authorities and in this way contribute to improving the financial returns of the funds contributed by FONJUBI ULEAM participants