Diseño de sistema de control interno administrativo para la cooperativa de ahorro y credito “El Calvario Ltda” cantón Tisaleo-Tungurahua

Abstract

The main objective of this research was to carry out a "Design of an efficient internal administrative control system for the Credit Union "El Calvario LTDA", to improve the quality of processes, procedures, and functions. To carry out this work, the methodology had a qualitative and quantitative approach, a descriptive and explanatory research design, and the use of research techniques such as the interview with the general manager and a survey of employees of the cooperative, after the application of these techniques can determine the ineffective and inefficient internal control that was carried out, incomplete manuals of functions and not according to their positions, causing duplication of functions, and lack of communication between areas. For the analysis of results, the SWOT tool was used, and the COSO II evaluation method was applied, through which was determined the low level of confidence and the high level of risk that currently manages the cooperative with its processes, so it proceeded to make manuals of functions, procedures manuals, and flowcharts to shape the processes, in conclusion not having an internal control system directly affects the operations and affects the business organization so it is recommended to implement and socialize the design of internal control system to improve the efficiency and effectiveness of the processes that allow better decision making in terms of corrective actions