Diseño de un sistema de control interno administrativo y financiero para la Cooperativa de Ahorro y Crédito Achik Inti Ltda., de la ciudad del Cañar, provincia del Cañar

Abstract

The design of an Administrative and Financial Internal Control System for the Association of Savings and Credits “Achik Inti Ltda.” of Cañar city, Cañar Province, with the purpose to improve the administrative and financial management through control tools that allow to get better the operations of the cooperative. The techniques and instruments used were the survey and the interview to all employees’ staff and the direct observation with the purpose to obtain information of the all areas and know the degree of certainty with which the activities and operations are executed. It does not count with an Internal Control System, that support in the efficiency and effectiveness of the Institution, causing a low performance in the administrative and financial control operations and it does not fulfill with a correct Internal Control in the administrative and financial department, since the activities do not make in an effective and efficient way, which induce that the information issued was not timely. The elaboration of the present purpose was realized for providing trustworthy, precise and clear information about the politics and procedures that will be applied in all the activities, projects and operations are executed. It was recommended to practice the proposal put forward in order to improve the administrative and financial management in the Association of Savings and Credits “Achik Inti Ltda.”.