Sistema de control interno para el sector cooperativo de la provincia de Tungurahua

Abstract

The Cooperative Sector of the Province of Tungurahua is the second sector with the most financial institutions at the national level and that each entity is born from the needs of the population in general, being alternatives of financing in economic, productive and services activities, to improve the level of life and economic position of each of the partners. The motivation of the present investigation is to analyze and improve the processes and procedures, and that I also helped the work performance by improving the internal activities within each cooperative, and that I evaluated the level of efficiency and effectiveness for the achievement of objectives through collecting information on the sector and being able to propose a model of internal control system Taking into account the situation of the Internal Control System of the cooperative sector of the Province of Tungurahua, it was analyzed by means of a field study, by means of surveys to all the personnel of the cooperatives of the five segments that belong to the sector, verifying that there is an inadequate Internal Control System that does not allow the improvement of the organization and in some cases the liquidation of the same. This project focuses on the proposal to implement a model of Internal Control System to help improve the organizational management of the cooperative sector of the province of Tungurahua, which will analyze all processes and activities that are executed and fully met, in order to achieve the success of it.