Diseño de un sistema de control interno, a la Cooperativa de Ahorro y Crédito Mushuk Yuyay Ltda., del cantón Cañar, provincia de Cañar

Abstract

The objective of this degree project is to "Design an Internal Control System for the Cooperativa de Ahorro y Crédito Mushuk Yuyay Ltda.," in Cañar canton, province of Cañar, through policies, procedures, and internal manuals, for the improvement of administrative and operational management. To achieve the objective, the COSO III Internal Control evaluation method was used, which is made up of 5 components: Control Environment, Internal Control Activities, Risk Assessment, Supervision and Monitoring, Information and Communication. For each of the components, an interview was conducted with the manager, besides, questionnaires were sent to the other employees, which made it possible to determine the weaknesses and shortcomings in each of the activities and procedures managed by the entity. Based on the results obtained, a proposal was designed that consists of identifying the critical areas that require the implementation of internal control manuals, processes, and procedures through the use of flow charts and the assignment of functions and responsibilities at the different hierarchical levels. Conclusions and recommendations were also drawn up to strengthen, improve and generate a culture of foresight, responsibility, ethics, and professional solvency when carrying out the entity's financial activities. It is recommended that Cooperativa de Ahorro y Crédito Mushuk Yuyay Ltda. uses the structure and management model designed to generate high levels of efficiency in the operations addressed by each function.