Diseño de un sistema de control interno desde el enfoque de los procesos para la Cooperativa de Ahorro y Crédito CREDIL Ltda., matriz Salcedo, provincia de Cotopaxi

Abstract

The present research is based on the design of political activities, rules, registers, procedures and methods, supporting to the management in the Cooperative of saving and credit Ltd, of Salcedo. The general objective of this research is to design an internal control system from of processes approach in the cooperative, Salcedo headquarter, Cotopaxi Province, for ensuring and saving the resources of the administrative operations. The design of Internal control system was based in the fundamentals of components of Internal Control, that allowed to design the administrative activities for that the objectives and politics that regulate to the cooperative can be achieve and the use of resources be treated in a proper, safe and true way. In the development of the design of Internal Control System, like first stage was realized the obtaining of objective and real information in the where were used techniques of information collection through surveys, interviews and questionnaires of internal control applied to the each department processes. In the execution of these methods will find the findings that serve to determine the failures of the current Internal control system which will serve of reference to design the procedures of the institution activities. Finally is emitted a report to the Management pointing the conclusions and recommendations that the cooperative must keep in mind for the success of its management.