IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

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))

Listed author(s):
  • Mayordomo García-Chicote, Francisco
Registered author(s):

    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).

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    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

    in new window

    Handle: RePEc:dec:articl:2004-09:53-82
    Contact details of provider: Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:53-82. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Izaga García, Juan)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.