El control interno y su impacto en la eficiencia de los recursos financieros de las cooperativas de taxis de Manta.

Abstract

The purpose of this work is to analyze the impact of internal control on the efficiency of financial resources of taxi cooperatives in the city of Manta, using the COSO II approach. The problem lies in lack of knowledge on the part of managers, accountants, secretaries and partners in the application of a robust internal control system that contributes to achieving greater sustainability and efficiency in daily operations, for the management and administration of financial resources. For this reason, different research methods were used such as deductive and inductive, which, in conjunction with data collection techniques, such as observation, documentary review, survey and interview with experts in the field, helped to establish the current situation of the taxi cooperatives in the City of Manta. The weaknesses that these cooperatives present were determined and t was concluded that they could be solved through the application of an internal accounting control manual for the efficiency of the management of financial resources of the taxi transport cooperatives of Manta. This manual was prepared based on policies, procedures, the risk matrix and efficiency indicators for financial success.