Diseño de un Manual de Control Interno para al área Administrativa y Contable de la Cooperativa de Transportes Urbanos 24 de Mayo de la Ciudad de Loja, Período 2022

The curricular integration work called DESIGN OF AN INTERNAL CONTROL MANUAL FOR THE ADMINISTRATIVE AND ACCOUNTING AREA OF THE URBAN TRANSPORT COOPERATIVE 24 DE MAYO OF THE CITY OF LOJA, PERIOD 2022, was developed with the purpose of designing procedures and policies for the control system that allows staff to visualize and understand administrative and accounting activities and operations. To carry out the internal control manual, we began, through a visit to the cooperative, collecting relevant information that allowed us to determine its current situation, on the level of knowledge of its functions and responsibilities of the departments. Subsequently, in the administrative part, the structural organization chart was updated, which allowed establishing the hierarchical level for the development and maintenance of a functional line of authority, in addition to a manual of functions where the description is detailed, responsibilities that each employee has, with the purpose of that there is an adequate performance for each one of the areas, likewise policies, procedures were carried out, in terms of accounting, procedures were designed with their respective type seats, formats and policies, which focus on establishing internal controls, with the purpose of carrying out a correct development of operations, so that the information presented is true, useful and timely so that the members of the organization make the best decision, in order to verify, organize and identify the operations carried out by the cooperative , with the aim of reducing unnecessary activities and thus achieving excellent work performance. Finally, flowcharts were prepared for the administrative and accounting area that provide timely, complete, and accurate information on the results of operations and activities, as well as the responsibilities and degrees in each function and of the cooperative as a whole. At the end of the Curricular Integration work, it was determined that an internal administrative and accounting control manual for the transport cooperative constitutes a tool that allows it to coordinate functions and maintain control of activities and operations.

• Κύριος συγγραφέας: Nivelo Sarango, Estefania Mariso (author)
• Μορφή: bachelorThesis
• Γλώσσα: spa
• Έκδοση: 2023
• Θέματα: <CONTABILIDAD Y AUDITORIA>; <CONTROL INTERNO>; <LOJA>; <CONTROL CONTABLE>
• Διαθέσιμο Online: https://dspace.unl.edu.ec/jspui/handle/123456789/27707