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Caja Chica y Control Interno

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Gestión de caja chica y controles

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Dominican Republic

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Caja Chica y Control Interno
 

Caja Chica y Control InternoOnline version

Gestión de caja chica y controles

by Daenny Montero Encarnacion
1

¿Qué es la caja chica en una empresa?

2

¿Cuál es el objetivo del control interno de caja chica?

3

¿Qué se entiende por creación de fondos de caja chica?

4

¿Qué documento respalda un desembolso de caja chica?

5

¿Qué implica la reposición de fondos de caja chica?

6

¿Qué registro contable corresponde a desembolsos de caja chica?

7

¿Qué debe incluir un detalle de control de caja chica?

8

¿Qué riesgos busca mitigar el control interno de caja chica?

9

¿Con qué frecuencia debe hacerse la reposición de caja chica?

Explicación

La caja chica cubre gastos cotidianos y menores, con reintegros periódicos.

El control interno busca disponibilidad de efectivo y registros confiables.

Se asigna un monto específico para gastos menores.

El desembolso debe respaldarse con un comprobante adecuado.

La reposición restaura el monto inicial para continuar gastos.

Se reconoce gasto y se reduce caja chica al desembolsar.

Debe haber detalle de cada gasto y saldo disponible.

Previene desvíos y registros no comprobados.

La reposición se hace conforme se ejercen gastos.

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