Elaboración de un sistema de control interno financiero en la Cooperativa de Transportes Presidente Eloy Alfaro para pasajeros del cantón Durán en el periodo 2010

Abstract

A Financial Internal Control System for the Cooperative “Transportes Presidente Eloy Alfaro” of Duran city for the period 2010 has been designed with the purpose of safeguarding the fixed assets, it’s operations and that it’s Financial Statements reflect the real situation of the Cooperative. For developing this study the FODA analysis was used, also some bibliographic and virtual material for widing the research. In the proposal are faced information systems according to the needs of the institution, the internal control structures of the different deparments, countable account controls and the study of management indicators. Trough implementing the proposal there will be removed all the error risks, wastages, or illicit acts, or at least they will be detecte on time, so that the Staff members could take the precautions needed. It´s recommended to be put in practice the proposal of “A Financial Internal Control System” by the Cooperative because there are given some procedures for taking efficient, effective and economic decisions so the financial operations are developed according to the objetives and targets sets.