Evaluación al sistema de control interno de la Cooperativa de Ahorro y Crédito Rhumy Wara, del cantón Pelileo, provincia de Tungurahua, período 2019

Abstract

This study entitled Evaluation of the Internal Control System at the Cooperativa de Ahorro y Crédito Rhumy Wara located in the province of Tungurahua. Pelileo canton, period 2019 was carried out with the purpose of promoting the security of the institutional assets, adherence to policies, rules, regulations and promoting the reliability, reasonableness of accounting and financial information. Methodologically, a survey was applied to officials, the situational analysis using the SWOT matrix, the internal control questionnaires based on COSO III, which resulted in a moderate confidence level of 76% and a low risk level of 24%, highlighting findings such as the lack of incentives for operating personnel, the lack of surprising cash counts, the lack of strategies to promote and maintain investment capture, the lack of implementation of efficiency, effectiveness and economy indicators, among others, that delay institutional growth. It is concluded that the evaluation of the internal control system is necessary as it allows to determine the aspects that are affecting the operability and the satisfaction of partners and clients and thus can implement improvement actions that promote efficiency, institutional effectiveness. Therefore, it is recommended to consider the observations issued in this report to promote the achievement the institutional goals and objectives.