Diseño de un sistema de control interno para la Cooperativa de Ahorro y Crédito San Miguel de Pallatanga, provincia de Chimborazo

Abstract

The objective of this titling work was to design an internal control system for the San Miguel de Pallatanga Savings and Credit Cooperative, Chimborazo Province, with the purpose of supporting the improvement of administrative and operational management. For its execution, an interview was conducted where the problem was identified, the absence of administrative processes focused on the safeguarding of fixed assets. A theoretical framework was developed based on the bibliographical consultation of the defined variables and to obtain information, the mixed approach was used, of the explanatory, descriptive and field types, supported by data collection techniques such as the survey, interview and observation. Regarding the proposal, it began with the presentation of the general information of the cooperative, the evaluation was applied to the internal control system using the COSO III methodology, which resulted in a moderate confidence level of 63% and a average risk level of 36.80%, focusing the red light mainly on the risk assessment component that puts institutional stability and liquidity at stake, in addition, the managers, functions and policies of the fixed asset management processes were defined, a risk map, flow charts that support the achievement of objectives. It is concluded that COSO III allows an efficient and effective evaluation of the institutional operational functioning since it encompasses five components and 17 principles that support the performance of the institution, for which it is implemented, it recommends the internal control evaluation methodology on a quarterly basis in order to determine shortcomings that delay the achievement of goals and hinder institutional growth.