Análisis y evaluación del control interno de la Cooperativa de Ahorro y Crédito SHOBOL LLIN LLIN LTDA. del cantón Riobamba, período 2012

Abstract

This research is an “Analysis and evaluation of internal control of the credit union “Shobol Llin” Ltda., cantón Riobamba, period 2012, to express an opinion on the security offered by the existing system based on eight components of the Corporate Risk Management (COSO II). The investigative process involves knowledge of the variables in the estudy pending “internal control” and independent “economic and financial management”, analysed the internal control by applying methods and techniques such as: SWOT analysis, concluding the identification of the strengths, opportunities, comparisons, interviews; the descriptive study method was applied in order to comunícate the conclusions and recommendations contanied in the management letter. Finally, it was proceeded to restructure the existing internal control system, applying the method of descrptive study, as well it was drafted the rules, policies and procedures, and the deductive method was used to understand and adapt to the reality of the cooperative the methodology of the COSO II. It is recommended to the Cooperative “Shobol Llin Llin” Ltda., that complies with the recommendations set out in the letter yo management, and implement the internal control system proposed.