Evaluación al control interno de la Cooperativa de Ahorro y Crédito “Credi Latina Ltda” cantón Píllaro, provincia de Tungurahua, período 2013

Abstract

The present research, Evaluation and Internal Control of the “CREDI LATINA LTD” Savings and Credit Union located Píllaro canton province of Tungurahua, with the purpose to give an opinion about reasonableness offered by the current system, in order to determine the efficiency and effectiveness level in the internal operations carried out by the institution, based in five components of the Enterprise Risk Management (COSO II). To carry out the research it known the independent variable, the internal control dependent variable internal control efficiency, effectiveness, and economy. The internal control is evaluated applying the methodology of the investigation, it was carried out by inductive approach-deductive, analytic -synthetic, dialectic, historical l-logical and the research instruments application such as observation, survey, interview in the personnel area administration und users, concluded with the identification of strengths, weaknesses, opportunities and threats, facilitating the data analysis and interpretation as the internal control questionnaires application for each one of the components of COSO II ,methodology in order to communicate conclusions and recommendations contained in the manager’s letter. It is recommended to the“Credi Latina Ltd”. Savings and Credit Union, to comply with the recommendations submitted in the manager`s letter.