Estrategias financieras anti fraude para fortalecer el sistema de control interno de las cooperativas de ahorro y crédito del segmento 3 de la provincia de Chimborazo periodo 2021-2022.

Abstract

The objective of this Qualification Work was to design anti-fraud financial strategies to strengthen the internal control system in the Savings and Credit Cooperatives of segment three of the province of Chimborazo; a bibliographic review was carried out on the types of financial fraud. In addition, a mixed study was developed that identified the characteristics that the anti-fraud strategies should have; the descriptive research contributed to the knowledge of the different frauds that occurred, and the population was made up of 20 officials of the same to whom a research instrument was applied to meet the planned objectives. The results showed that the primary frauds were computer crimes, money laundering, bribery, tax fraud, and in which section of the cooperatives they occurred. With the information collected, the proposal was prepared, which were financial anti-fraud strategies. The main conclusion describes that the proposed strategies are crucial for the survival and success of Savings and Credit Cooperatives since they were designed based on the results obtained, so the full application of this investigative work is recommended since it includes a continuous monitoring and evaluation system to detect and prevent fraud in the future.