Diseño de un sistema de control interno para la Cooperativa de Transporte Macas Ltda. de la ciudad de Macas, provincia de Morona Santiago

Abstract

The design of an internal control system for Cooperativa de Transportes Macas Ltda., Macas city, Morona Santiago province. In order to evaluate the development of the institution. User surveys and interviews with company leaders and officials were carried out, internal control questionaires were applied using the COSO method I, obtaining as a result that the partners and employees are unaware of the responsibilities and obligations they must fulfill, the hiring process does not have indispensable requirements for the different áreas. A manual of procedures was developed to meet specific requirements for each department, and an accounting manual was developed to facilitate accounting processes based on IFRS and NIC. The proposal will improve the operational accounting, financial and timely decision making processes to achieve the goals set annually. We recommend that company executives apply the proposed internal control system and that it be disseminated to all administrative and operational officials, in order to increase the security and reliability of financial and information.