Diseño de un sistema de control interno en base al coso ERM en la COAC para la vivienda orden y seguridad de la cuidad de Quito, provincia de Pichincha

Abstract

The objective of this degree work was to design an internal control system based on COSO ERM in the Cooperativa De Ahorro y Crédito para la Vivienda Orden y Seguridad in the province of Pichincha, Quito, to improve risk management in decision making, for which the concepts of several authors were identified to determine the theoretical framework, types of documentary research, field, descriptive and explanatory were applied to determine the causes and effects of the problem, Regarding the analysis of the results it was established that they have several tolos of the internal control system but not focused on risk assessment, among the weaknesses, the failure to present the objectives to employees for their commitment, the absence of communication between the different departments, little interest in professional and human development and growth, lack of integrity and ethical values, in addition there has never been a risk assessment where the impact on the probability and occurrence is known, therefore no actions have been taken to mitigate or extinguish the existing risks. Due to these deficiencies it was necessary to design mechanisms to identify the risks and establish controls that would allow the achievement of the planned goals according to the schedule of activities, for this reason, it is recommended the socialization of the administrative tools designed for the components of internal control according to the COSO II ERM that aims to mitigate or extinguish the risks that may affect the management of the financial institution