Diseño de un sistema de control interno para la cooperativa de taxis la Politécnica, de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The design of an internal control system for the La Politécnica taxi cooperative, in the city of Riobamba, province of Chimborazo. In order to evaluate, improve and guarantee the development of the institution in each of the areas. Surveys were conducted with each of the partners and an interview with the General Manager, internal control questionnaires were applied using the COSO II method, with the results that the partners do not have policies or institutional objectives, which prevents the administrative and operational keep in mind that it is what you want to become. The design of an internal control system is contemplated by the mission, vision, objectives, values, policies, organization chart, function manual as well as code of ethics. This proposal will make it possible to improve each of the processes in the accounting, administrative, operational, and financial fields and in the timely decision-making, in order to achieve the objectives; It is recommended that the directors of the cooperative apply the proposed internal control system and be shared with all officials to increase the reliability and security of accounting-financial information.