Diseño de un manual de control interno basado en la normativa de SEPS, para la Cooperativa de Ahorro y Crédito “Acción y Desarrollo” Ltda., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present research work is the Design of an Internal Control Manual based on the regulation of SEPS, for the Savings and Credit Cooperative "Acción y desarrollo" Ltda., Of the Riobamba city, Chimborazo Province, it has as main objective propose the internal control guidelines and execute the processes to optimize the efficiency, effectiveness, and economy that the cooperative executes. For the elaboration of the proposal was necessary to carry out the Internal Control Questionnaire to all the employees of the institution, since it was the main source of information, which allowed to evaluate the internal control, applying the COSO III Method defining the level of compliance of the processes, several significant shortcomings were reached within the fulfillment of the internal processes, such as duplication of functions and segregation of the same in an informal manner. It was concluded that the absence of internal control procedures limits the effective administration by the Management, the unit in charge of the control of the institution. It is recommended to the Savings and Credit Cooperative "Acción y desarrollo" Ltda., to implement the Manual of Internal Control, which will allow promoting the labor efficiency by means of the establishment of effective controls accelerating the activities and harmonizing the individual actions towards the achievement of the objectives institutional.