Elaboración de un manual de control interno para la Cooperativa de Ahorro y Crédito “Educadores de Chimborazo” Ltda

Abstract

The present research is based on the Internal Control Handbook for the Cooperativa de Ahorro y Crédito “Educadores de Chimborazo” Ltda. The aim of this study is to collaborate with the improvement of each one the microfinance processes and activities with regard to the control management internal. In order to make a current diagnosis of the Cooperativa de Ahorro y Crédito “Educadores de Chimborazo” Ltda. different techniques were carried out such as preliminary visits, interviews with the management, surveys of administrative staff. The Committee of Sponsoring Organizations (COSO) II method was used for the evaluation of the Internal Control System. During this process flow charts of the most outstanding activities in the accounting area were applied. It could |be determined that the institution lacks an internal control manual. The internal control handbook will allow to have adequate control in the administrative and financial operations, as well as offer quality services to its members. Through the design of the internal control handbook, a system is proposed that guarantees the optimal use of the resources that the cooperative has. With the proposed handbook, the auditor or the supervisory board will have a legal basis for the control of the different ongoing activities. Consequently, it will propose corrective actions to the failures that could be detected when executing the previous, present or subsequent control.