Propuesta de control interno para la cooperativa transporte 28 de Septiembre de la ciudad de Ibarra
Authors
Guachán Chulde, Diego Mauricio
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
La Cooperativa de transporte 28 de Septiembre es una organización que actualmente enfrenta problemas con la confiabilidad y razonabilidad de la información contable y financiera debido al incumplimiento de principios y normas orientadas a garantizar la veracidad de la información contable, lo cual sugiere un control contable y administrativo deficiente. Por ello, el objetivo del presente estudio es proponer el procedimiento de control interno contable y administrativo para la Cooperativa, formulando los tres específicos siguientes: Diagnosticar la situación actual del procedimiento de control interno contable de acuerdo al marco integrado del COSO; identificar los cambios necesarios para fortalecer el control interno contable y administrativo en la Cooperativa 28 de Septiembre y elaborar los procedimientos requeridos para el control interno contable y administrativo de la misma. Se construyó el estado del arte a partir de autores como Bertani, Polesello, Sánchez y Troila (2014), Cuñat y Coll (2008) el Comittee of Sponsoring Organization of the Treadway Commission [COSO] (2013), los requerimientos de la Superintendencia de Economía Popular y Solidaria (SEPS), entre otros. El estudio fue descriptivo y de campo, obteniendo la información de fuentes primarias a través de la técnica de observación directa, entrevista y aplicación de un cuestionario de control interno, permitiendo detectar que la Cooperativa 28 de Septiembre debe mejorar su procedimiento actual de control interno contable y administrativo, principalmente lo referido a la documentación de políticas, objetivos, funciones y procedimientos, análisis del riesgo. Por tal motivo, la propuesta se basó en diseñar un manual que abarca los lineamientos normativos de las actividades de control contable e interno, las responsabilidades de los puestos o cargos involucrados en los mencionados controles y el procedimiento que se debe seguir para fortalecerlos y sean más efectivos.
The 28 de Septiembre cooperativa is an organization that currently faces problems with the reliability and reasonableness of its accounting and financial information due to the non-compliance of principles and norms oriented to guarantee the veracity of the accounting information, which suggests an accounting and administrative poor control. Therefore, the objective of this study is to propose the internal accounting and administrative control procedure for the cooperativa, formulating the following three specific objectives: Diagnose the current situation of the internal accounting control procedure according to the integrated COSO framework; identify the necessary changes to strengthen the internal accounting and administrative control in the 28 de Septiembre cooperativa and elaborate the required procedures for the internal accounting and administrative control for the cooperativa. The state of the art was constructed from authors such as Bertani, Polesello, Sánchez and Troila (2014), Cuñat and Coll (2008) the Comittee of Sponsoring Organization of the Treadway Commission [COSO] (2013), the requirements of the Superintendency of Popular and Solidarity Economy (SEPS), among others. The study was descriptive and of field, obtaining information from primary sources through the technique of direct observation, interview and application of an internal control questionnaire, making possible to detect that the 28 de Septiembre cooperativa must improve its current internal accounting and administrative control procedure, mainly referring to the documentation of policies, objectives, functions and risk analysis. For this reason, the proposal was based on designing a manual that covers the normative guidelines of the accounting and internal control activities, the responsibilities of the every labour positions involved in the aforementioned controls and the procedure that must be followed to strengthen them and making them more effective.
The 28 de Septiembre cooperativa is an organization that currently faces problems with the reliability and reasonableness of its accounting and financial information due to the non-compliance of principles and norms oriented to guarantee the veracity of the accounting information, which suggests an accounting and administrative poor control. Therefore, the objective of this study is to propose the internal accounting and administrative control procedure for the cooperativa, formulating the following three specific objectives: Diagnose the current situation of the internal accounting control procedure according to the integrated COSO framework; identify the necessary changes to strengthen the internal accounting and administrative control in the 28 de Septiembre cooperativa and elaborate the required procedures for the internal accounting and administrative control for the cooperativa. The state of the art was constructed from authors such as Bertani, Polesello, Sánchez and Troila (2014), Cuñat and Coll (2008) the Comittee of Sponsoring Organization of the Treadway Commission [COSO] (2013), the requirements of the Superintendency of Popular and Solidarity Economy (SEPS), among others. The study was descriptive and of field, obtaining information from primary sources through the technique of direct observation, interview and application of an internal control questionnaire, making possible to detect that the 28 de Septiembre cooperativa must improve its current internal accounting and administrative control procedure, mainly referring to the documentation of policies, objectives, functions and risk analysis. For this reason, the proposal was based on designing a manual that covers the normative guidelines of the accounting and internal control activities, the responsibilities of the every labour positions involved in the aforementioned controls and the procedure that must be followed to strengthen them and making them more effective.
Description
Keywords
Control interno, Informe coso