Diseño de un manual de control interno para la Federación Deportiva de Morona Santiago, cantón Morona, provincia de Morona Santiago

Abstract

This research work aims to design an internal control handbook to the Sports Federation from Morona Santiago canton in order to evaluate the processes and roles of the institution. Direct observation based on inductive- deductive method was First a general diagnosis from the entity was performed to start the handbook functions development in which is detailed the aim of each position, responsible for each functions, requirements for the position, responsible for each function, requirements for the position, direction of authority and functions that they have to meet and also meaningful processes of the organization were carried out in which are the activities of each employee, control key to monitoring and important indicators to manage the process; besides, memorandum of processes, agreement record and process report by the entity were developed. That is why Sports Federation will have a functions handbook that allow to carry out efficiently the activities, so it is recommended the use of handbook designed in order to perform the functions of each representative successfully.