Diseño de un sistema de control interno para la Cooperativa de Ahorro y Crédito Divino Niño del cantón Cumandá provincia de Chimborazo, correspondiente al periodo 2016

Abstract

The objective of this research study was to desing an Internal Control System for the Divino Niño Savings and Credit Cooperative y Cumanda cantón, province of Chimborazo, with the objective of undestanding and verifying the management of the administrative and operational development of the institution and establish employee lines of authority and responsibilities. This is significant considering that in several organizations the importance of this factor, and how it directly impacts the development of institutions, is not taken into account. In order to obtain accurate and objetive information, tools such as surveys, interviews, and questionnaires were utilized. The COSO II system was inplemented for the steering and development of the Internal Control System. A propsal was developed for the process roles, policies and functions, directed by operational workflows which allow for fluidity, and in the internal control systems, improved knowledge of functions for the operative personnel in the institution and greater control in regards to administration, finance and operations. Finally, the respective conclusions were issued with the recommendation that the entity take into account the guidelines set forth in order to contribute to the efficient and effective performance of the staff within the institution.