Diseño de un manual de procedimientos y control interno para la Cooperativa de Ahorro y Crédito 26 de Septiembre Lázaro Condo Ltda., del cantón Chunchi, provincia de Chimborazo

Abstract

The present procedures and internal control manual for the September 26 Lazaro Condo savings and credit cooperative Ltda, from Chunchi canton, Chimborazo Province, has the purpose of the entity operational and administrative performance improvement, reinforcing decisión making in a timely and adequate manner and thus increasing efficiency levels, effectiveness and economy, to contribute to the institutional objectives. achievement . for the mencioned manual development, it was necessary to visit the cooperative, apply surveys to officials and partners, interview to the manager, review of the internal and external regulations and perform the evaluation to the internal control system through the COSO III method, which allowed to identify the following shortcomings: nonexistent risk control, lack of timely control over the entity's resources management and non-compliance of the institutional objectives due to lack of coordination and current internal and external norms and procedures ignorance. It is recommended to the cooperative to apply the manual correctly in order to define the policies and procedures that officials should follow at the time of carrying out their activities within the entity regardless of their position and thus ensure the financial institution continuous improvement.