Sistematización del control interno y su incidencia en la transparencia del uso de los recursos en la cooperativa de buses urbanos ciudad del valle de portoviejo, en el período 2016-2018

Abstract

The type of research for the preparation of this project was descriptive and field, which allowed analyzing the importance of the Systematization of Internal Control in the City of Valle de Portoviejo Urban Bus Cooperative, in the period 2016-2018 and implementing a system of internal control to improve its processes through correct financial information. Where the results showed that the objectives and hypotheses proposed were met, because when analyzing the financial information, the accounting processes and the way to safeguard the resources of the Cooperative, as support for this, the partners have stated that when they have approached an activity in the Cooperative has rarely had to follow procedures and with which they have not been satisfied t it was known that the profitability of the company is being generated by the interest charged by loans to members and not by the main activity of the entity that are the daily contributions of the partners through work cards. For all the above, the hypothesis was complied with the implementation of an internal control model based on accounting policies and procedures applicable in each of the activities carried out. Evaluate the accounting processes by implementing a systematized internal control that will allow safeguarding the assets and the efficiency of financial operations in the City of Valle de Portoviejo Urban Bus Cooperative and to reduce internal shortcomings