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Normas de control interno recogidas en el reglamento de la dirección del giro del Banco de San Carlos (1789). (Internal control standards set out in the ordinance of the dirección del giro of the Banco de San Carlos (1789))

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  • Mayordomo García-Chicote, Francisco
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    Abstract

    En el Reglamento de la Dirección del Giro, de 1789, se resumieron todas las disposiciones relativas a esta sección del Banco de San Carlos emitidas con posterioridad a la publicación de su Real Cédula fundacional de 1782; observándose en dicho Reglamento que en él se abordaron los aspectos básicos del control interno, tales como, la asignación de funciones y su reparto entre el personal, el establecimiento de normas y procedimientos operativos, describiendo las funciones del personal de correspondencia y de libros, y el detalle las tareas de autorización, ejecución, registro y custodia confiadas a dicho personal; de lo cual se deduce que los objetivos de esta norma —como los de cualquier manual de control interno— fueron los de optimizar la gestión de la Dirección del Giro, prevenir errores en sus registros contables y conferir fiabilidad a la información final que se derivaba de ellos, así como la protección de los activos vinculados a esta Dirección. (The Ordinance of the Dirección del Giro (Banking Section), of 1789, summarized all the dispositions regarding this section of the Banco de San Carlos enacted after the founding Royal Charter of 1782. This Ordinance contained the instructions regarding all basic aspects of the section functioning such as the internal control, the assignment of functions and their distribution among the personnel, the operational procedure and operative procedures, describing the functions of the personnel of correspondence and of bookkeeping -the two main kinds of officers existing at the Section-, as well as the detailed tasks of authorization, execution, recording and custody entrusted to them. The purpose of this Ordinance, as usual in every internal instruction, was to optimize the management of the Dirección del Giro, to guarantee the correct development of its operations, to avoid mistakes in its accounting records and to ensure the reliability of the final information they provided, as well as to assure the value of the assets entrusted to this Direction).

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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2009)
    Issue (Month): 11 (December)
    Pages: 53-82

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    Handle: RePEc:dec:articl:2004-09:53-82

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Historia de la Contabilidad; Contabilidad bancaria; Control interno. Banco de San Carlos; Siglo XVIII. Accounting History; Bank Accounting; Internal Control; Banco de San Carlos; 18th century.;

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