Evaluación del sistema de control interno de la Cooperativa de Ahorro y Crédito Minga Ltda., del cantón Riobamba, provincia de Chimborazo, período 2017-2018

Abstract

The research called Evaluation of the Internal Control System of the Cooperativa de Ahorro y Crédito Minga Ltda., developed in Riobamba canton, Chimborazo province, period 2017-2018 aims to reduce operational risks and improve the administrative management of the entity. This evaluation was carried out through the application of the COSO III method that provides strategies to detect poor procedures and look for possible solutions that promote continuous improvement in the organization, surveys to partners and administrative staff to determine the SWOT diagnosis, and through the application of the internal control questionnaires it was determined that between the evaluated period an improvement of 3% was obtained eliminating some deficiencies such as the outdated internal regulations, the lack of training of personnel, the need of innovation of technological equipment, and the absence of surprise cash checks. Regarding the evaluation of financial administrative processes, flowcharts were used to identify critical points such as the selection of personnel by affinity and the lack of induction of personnel. Management indicators were applied to determine the efficiency and effectiveness of the processes. Finally, it was determined that the evaluation of internal control allows identifying weaknesses that limit development and institutional growth; therefore, it is recommended to implement internal control evaluations periodically to mitigate operational and administrative risks.