Control Interno para el correcto funcionamiento de la Confederación Nacional de Organizaciones Campesinas, Indigenas y Negras - FENOCIN de la ciudad de Quito

Abstract

A study and evaluation on internal control to the National Confederation of Farmers, Indigenous and Blanck people Organization FENOCIN of quito city, is the present technical memoty. It is a national organization which receives financing from Sweden, Holland, Spain, the United States, Belgium and support from the Ecuadorian government by means of the Agriculture Ministry, Secretary of Towns, CODENPE. The components of the administrative process were atudied: planning, organization, direction and control, they allowed measuring the fulfillment degree of the misión, visión, objectives, processes, operative plans, organizational structure, functions división and leadership through indicators. Measures were reviewed and determined to safeguard the resourses through the third the component of internal control according to the COSO method, types and control activities and, in addition questionnaires of internal control were applied to the other components giving a better deduction to thr technical memory. Having as result that FENOCIN does not count with internal procedures; it has a manual of functions, processes, organizational structure unknown by the personnel, it does not exist clarity en the misión, visión, objectives, aims and policies; their departments work isolated. Recommendations are enclosed according to the internal control points, procedures for the payment and justification of Money proposed structural organizational chart, policies that the confederation will have to handle and a form for the assets inventory control of the Confederation. We hope that everything mentioned before be taken into account by the FENOCIN administration for its correct operation.