Diseño de un manual de control interno para la Cooperativa de Ahorro y Crédito Pushac Runa Hombre Líder, del cantón Ambato, provincia de Tungurahua

Abstract

In this research work, an internal control manual was designed for the savings and credit cooperative Pushac Runa Hombre Líder, in Ambato canton, Tungurahua province, with the purpose of applying methods and techniques for the processes control, improving the administrative and financial management. We applied the inductive, deductive and analytical-synthetic methods, We organized an interview with the manager and a survey of administrative and operational staff, where we identified that the cooperative in recent months has been dragging a series of problems with the employees as they are not fulfilling their roles and responsibilities, the institution does not have an internal control manual, it only has an Internal Work Manual, but it is not complying with the required stipulations, hence the problem with our employees. Then, we carried out an audit through the internal, control, manual application, applying the procedures for the COAC, and organizing all the administrative information, thus unifying, synthesizing, and simplifying each of the procedures and allowing compliance with the code of ethics, Recruitment and induction manual for personnel and the Internal Control Standards, which define the different functions necessary for an efficient personnel performance. Finally, the internal control evaluation allowed to understand the company situation and to establish the responsibilities of each of its officials, to avoid duplication of functions, and to comply with the efficiency and effectiveness of the activities carried out in the accounting area. It is necessary to request the managers of the Coac Pushac Runa Man Leader to accomplish the designed manuals, to execute the different administrative and operational activities in the institution, and to achieve the proposed objectives.