Evaluación a los procesos crediticios de la COAC “Kullki Wasi” Ltda., agencia Riobamba, provincia de Chimborazo, período 2017

Abstract

The objective of the present graduation work was carrying out the Internal Control System design for the Good Home Stores “ UNHOGAR “ Cía. Ltda. Riobamba Canton Chimborazo Province, to reach the institutional goals and objectives through the application of the COSO III method. Investigation techniques such as observation were used to obtain the preliminary information of the daily store process, questionnaires which were applied to the workers, interviews to the administrative area officers and tabulation which served to tabulate the results of the questionnaires. Through a preliminary analysis, it was identified that a process manual had not been implemented to systematize the principal activities carried out at the store, this is why there is a lack of coordination between the administrative and operative personnel. As a conclusion, we find out that the internal control system contributes to improve efficiency, effectiveness and productivity of the operative activities conducted at the enterprise guaranteeing a continuous improvement to reach the institutional objectives. The administrative personnel is recommended to put into practice and socialize the internal control system with all the workers to avoid unnecessary processes so as to attain efficiency and effectiveness in the operative processes carried out by each one of them .