Evaluación del sistema de control interno en la cooperativa de ahorro y crédito “26 de septiembre lazaro condo” ltda., matriz Chunchi, Provincia de Chimborazo, año 2023

Abstract

The internal control system is a crucial tool that some financial entities fail to utilize, leading to deficiencies in internal processes, increased risks, and decreased reliability of information. Therefore, this research aims to evaluate the internal control system at the Cooperativa de Ahorro y Crédito "26 de Septiembre Lázaro Condo" Ltda., Matriz Chunchi, Provincia de Chimborazo. The COSO methodology tools was to strengthen administrative and operational processes. The methodology adopted involves a mixed approach. The research design was non-experimental since, as the cooperative’s existing processes were not altered. The study population consisted of the cooperative's employees, who participated in surveys an interview with the management. The study found that the cooperative lacks an internal control system and suffers from outdated norms and policies, which hinder the alignment of internal processes with legal requirements. Additionally, there is insufficient supervision of delegated activities, and risks are not identified for mitigation and management. In conclusion, the cooperative has significant shortcomings in its processes, leading to both administrative and financial errors. These issues expose the cooperative to risks that could cause instability and result in a lack of transparency and reliability in its processes and information.