Elaboración del manual de control interno para la Cooperativa de Ahorro y Crédito “Minga Ltda., año 2017

Abstract

The present research work named Elaboration of an Internal Control Manual for the “Minga Ltda. Credit Union”, year 2017 was carried out with the purpose of contributing as an information basis for the proper operation of the entity. The internal control was analyzed through the application of deductive and inductive methods, surveys, and questionnaires to the manager and departmental chiefs; the COSO I method was applied to evaluate the Internal Control System through flow charts of the most relevant activities in the administrative area. It was determined that the institution does not have an internal control manual because of the lack of knowledge about strategic addressing to the workers, inappropriate processes for selection, training and evaluation of personnel, no control to resources and goods. By means of the internal control manual design, it is proposed a system to warranty the optimal use of the institutional resources as well as to allow appropriate control of financial and administrative processes in order to offer top-quality services to the members. Finally, conclusions and recommendations demonstrate the importance of an internal control system which allows to visualize critical points and propose corrective actions to the shortcomings which may be detected during the concurrent or latter previous control execution with the purpose of being used as necessary instrument to achieve success of the “Minga Ltda. Credit Union”.