Evaluación al sistema de control interno del departamento de crédito de la Cooperativa de Ahorro y Crédito Mushuc Runa Ltda., del cantón Ambato, provincia de Tungurahua, período 2019

Abstract

The objective of this degree work was to carry out an evaluation of the internal control system of the credit department of Cooperativa de Ahorro y Crédito Mushuc Runa Ltda., of Ambato canton, Tungurahua province, period 2019, in order to identify the major shortcomings in the credit department. During the investigation, some methods were applied as deductive, inductive, analytical, synthetic; with the use of a qualitative and quantitative approach; information was collected through techniques such as a survey of the staff of the Credit Department and an interview with the chairman of the board of directors, surveillance board, management and head of credit. For its effect, the evaluation of the system of internal control through the questionnaire method based on the COSO III model, obtaining an average confidence level results of 73.5% and an average risk level of 26.5%, results that indicate that the internal control system is reliable. Concluding with a series of determinations, absence of an evaluation of internal and external risk prior to the granting of credits; deficient analysis in the granting of credit; absence of periodic evaluations of the internal control system; absence and lack of periodic training on credit issues; lack supervision of credit counselors’ in-home visits; insufficient explanation of types of credits and their benefits to members; and, no follow-up is given to the credits granted. It is recommended to carry out periodic evaluations of the internal control system of the department of credit and take into account the main observations issued in the internal control report in order to improve the processes in the granting of credits, probably adhere to compliance with current regulations.