Diseño e implementación de un manual de procedimientos, políticas y control interno en la Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present investigation was carry out to design and implement a manual political procedures and internal control, nowadays saving and credit Cooperatives recognize the importance for having a manual this is a guide for staff, which describe procedures, policies and application of internal control for proper job performance. This research contains technical, real and reliable information summarized in a Manual to Credit and Savings Cooperative Fernando Daquilema Ltda., in Riobamba city, Chimborazo province, to provide a basic, simple and useful document providing staff with guidance accurate in the different units from Cooperative. This manual will be a source in which will be oriented the efforts of a job to achieve the realization of tasks entrusted to it, becoming an indispensable tool for the Cooperative, as it will enable them to fulfill their functions, procedures, political Internal control and a clear and simple way. Finally, this manual helps to strengthen the organizational structure that defines the essence of the activities and basic guidelines for proper work performance of employees of the Cooperative. Additionally, it will maintain an updated functions, procedures, policies and internal controls every official act in the Cooperative registration.