Diseño de un manual de control interno para la Cooperativa de Ahorro y Crédito Jaspe Ltda. Matriz Cajabamba en la provincia de Chimborazo

Abstract

The Cooperativa de Ahorro y Crédito Jaspe Ltda. does not have an integral internal control manual, which caused confusion in the employees and delays in the fulfillment of objectives, making them a less competitive entity in the cooperative market, therefore, the objective of this curricular integration work was to design an internal control manual for the Cooperativa de Ahorro y Crédito Jaspe Ltda. applying the Coso III methodology. The methodology implemented had a qualitative and quantitative approach, the scope of the research was exploratory and descriptive with a field and bibliographic type of study, the population was composed of 16 employees of the institution who provide the necessary information for the study. The application of the internal control questionnaires allowed obtaining several risks related to the COSOIII components. It is suggested that the cooperative rigorously implement the internal control manual, specifically addressing the solution to the weaknesses identified such as the management of the code of ethics, functions manual, procedure manual, personnel recruitment manual, performance evaluation manual, training plan, risk management, risk identification, risk assessment, risk treatment, credit and collection manual, segregation of duties, regulatory compliance, and the communication manual. Finally, a monitoring and evaluation system should be established to ensure that the improvements implemented are effective and sustained over time. This may include regular audits, internal reviews, and the collection of key data to measure impact.