Manual de control interno para la prevención de lavado de activos en la Cooperativa de Ahorro y Crédito “Riobamba Ltda”

Abstract

Internal Control Manual for the prevention of money laudering applied to the Savings and Credit Cooperative Riobamba Limited (Ltda). This research is very important because nowadays, there is smuggling of funds and effective, so, it is very neccesary to provide a tool of choice for officials involved in the Institution, thus, possible gaps and correcting errors and capture receive amounts of money or cash. Its aim is the implementation of internal control tools to strengthen their officers and departaments, in order to give the Company greater responsibility, and above all ensure that cash deposits are made in the best way. The methodology is deductive, inductive, and analytic. Thus, these tools will strengthen the activities and performance of the organization´s staff focused on operations and cash movements with references being made daily, such as; deposits, withdrawals, loans, among others. Then, by applyning these tools can fulfill very important that this research proposal has been raised. Permanent and ongoing training to its staff, its various agencies and branches is one of the key tools for achieving the goals set in the Institution. As a result of the Manual, we will clearly define the processes and tasks for a given activity; thus, avoid errors and optimize human resources and especially financial. Conclusion and recommendation, The Manual to be developed must be reviewed and updated annually due to competition and globalized world where we are, and in this way ensure that the work is effective, efficient and, accountable.