El control interno y la toma de decisiones en la Cooperativa de Transportes Ambato, en el año 2015

Abstract

The investigative work has the primary purpose of responding to the problem detected the same listed as: "the inadequate policies and procedures in the accounting of resources in the Cooperativa de Transportes Ambato", one of the key points, as having an efficient internal control this forces the governing body to take decisions away from the financial and economic reality of the entity all this requires the entity to take action and propose appropriate control techniques, in this case the graphic method was used to determine the internal control, and examine the current processes to restructure them. Currently internal control, help to address administrative, economic and financial activities of transport entities, in this case the Cooperativa de Transportes Ambato, also ensures the efficiency and effectiveness in the management accounting, to improve internal accounting and management with the aim of preventing errors, and safeguard the material and monetary resources of the same. The main contribution of this work is to improve the profitability of the entity through the Organization of each of the activities and tasks that employees and partners, carried out through the application of the components of internal control, and compliance objectives operational, financial and compliance entity will grow and improve their internal processes.