That The Implementation Of Clear Procedures Will Allow The Areas That Are Responsible For The Administration Of Ars Semma Resources To Have The Regulatory Elements That Regulate Their Management In A Homogeneous Manner. In Addition, It Contributes To The Establishment And Strengthening Of A Solid Internal Control System For The Institution, Which Will Guarantee Reasonable Security In The Execution Of Expenditure In Achieving The Programmed Goals, Purposes And Objectives, And At The Same Time Promotes Efficiency And Effectiveness In The Mission, As Well As The Stimulation To Adhere To Transparency And Ethics Policies Promoted By The Government And The Institution.