Diseño de un sistema de control interno para el manejo de activos fijos de la Cooperativa de Ahorro y Crédito “Chibuleo Ltda.”, de la ciudad de Ambato, provincia de Tungurahua

Abstract

The research work oriented to the design of an internal control system for the managementof fixed assets of the Cooperativa de Ahorro y Crédito Chibuleo Ltda. in the city of Ambato, province of Tungurahua for the improvement of information for control and decision making; was carried out using quantitative and qualitative methodology. Thus, giving way to a non- experimental research design is a type of documentary, descriptive,and field study, using the inductive, deductive and analytical method, complemented withthe application of surveys, interviews to the cooperative's personnel, as well as direct observation for the collection of information. The foregoing made it possible to determinethe problems that the cooperative has, such as the absence of an internal control system for the management of fixed assets, the lack of a custodian for the control and management of assets, the lack of monitoring mechanisms to identify deficiencies in timeand apply the necessary corrective measures concerning preventive control to safeguard the interests of the institution, which resulted in theft, loss, and misuse of assets. Based on the above, the control and monitoring mechanisms developed in the internal control system must be fully applied to identify deficiencies; therefore, the correspondingcorrective measures must be applied and the necessary actions must be defined for timelyand appropriate decision-making.