Diseño de un modelo de sistema de control interno fundamentado en el marco de referencia coso II, para la cooperativa “Manuela León”

Abstract

The objective of the research work was to design a system for the internal control of the area applying the COSO II model in "Manuela León" Cooperative. The study was carried out by means of a descriptive methodology, using scientific methods of analysis and synthesis and deductive methods, with a mixed approach. Techniques were applied to collect information through interviews and surveys, as well as the use of a questionnaire that allowed the identification of the main problems in the portfolio department. The research determined the theoretical and conceptual foundations associated with internal controls in companies, in order to subsequently diagnose the current internal control of the credit area. In relation to the findings obtained, it was possible to detect a low level of confidence in the components, showing as consequences high levels of risk in all components and subcomponents of COSO II, which evidences the lack of internal controls in this portfolio area. Finally, it is concluded that the inadequacies found are the representation of the deterioration observed, which should be given the highest attention as it is an opportunity to strengthen the internal control systems, with the purpose of complying with the institutional objectives