Propuesta de un manual de procedimientos para mejorar el control interno en el área operativa financiera de la Cooperativa Alfonso Jaramillo León "Caja"

Abstract

Our topic “Approach of a handbook of process to improve internal control in the operational financial area of the Cooperative ALFONSO JARAMILLO LEON “CAJA” ”. It tries to demonstrate the importance internal control in the institution, through this topic establish new measures and restarted achieved for the objectives of the cooperative models and improving its internal control.

For the respective analysis we use the COSO methodology, through the management of questionnaire and flowcharts in the area of greatest relevance. Thanks to this study we could detect certain finding, risk control system and deficiencies for not having procedures manuals to define authority and responsibilities.

Finally, we will give a comment letter and recommendations to the manager and the board of directors. We expect it is helpful for achievement of objectives and development of the Institution.