La presente investigación se realizó en el GAD de Chone, ubicado en la misma ciudad de la provincia de Manabí; el objetivo fue “Elaborar un Manual de control interno a los procesos contables”, lo cual se logró cumplir con la aplicación de la investigación bibliográfica y de campo. Mediante la aplicación de varias técnicas como la entrevista y la encuesta, fue posible identificar la situación actual del área contable, en donde a través de preguntas se obtuvo como resultado la falta de un manual de control interno que permitan a los empleados de dicha entidad gubernamental seguir un proceso estándar que brinde factibilidad a los resultados contables de la misma. Un manual de control interno permite al GAD Chone, realizar un seguimiento simultáneo sobre todos y cada uno de los procesos contables que se desarrollen, a fin de identificar oportunamente errores y por lo consiguiente prevenir los mismos. Palabras clave: Control Interno, procesos, procesos contables. ABSTRACT The present investigation was carried out in the GAD of Chone, located in the same city of the province of Manabí; The objective was to "Prepare an Internal Control Manual for accounting processes", which was achieved with the application of bibliographic and field research. Through the application of various techniques such as the interview and the survey, it was possible to identify the current situation of the accounting area, where through questions the lack of an internal control manual was obtained as a result that allows the employees of said government entity to follow a standard process that provides feasibility to the accounting results of the same. An internal control manual allows GAD Chone to simultaneously monitor each one of the accounting processes that are developed, in order to identify errors in a timely manner and therefore prevent them. Keywords: Internal control, processes, accounting processes. Fecha de recepción: 11 de abril de 2019; Fecha de aceptación: 03 de julio de 2019; Fecha de publicación: 09 de julio de 2019.The present investigation was carried out in the GAD of Chone, located in the same city of the province of Manabí; The objective was to "Prepare an Internal Control Manual for accounting processes", which was achieved with the application of bibliographic and field research. Through the application of various techniques such as the interview and the survey, it was possible to identify the current situation of the accounting area, where through questions the lack of an internal control manual was obtained as a result that allows the employees of said government entity to follow a standard process that provides feasibility to the accounting results of the same. An internal control manual allows GAD Chone to simultaneously monitor each one of the accounting processes that are developed, in order to identify errors in a timely manner and therefore prevent them. Keywords: Internal control, processes, accounting processes.