Análisis y evaluación del control interno de la Cooperativa de Ahorro y Crédito “CREDIL” Ltda., de la ciudad de Ambato, provincia de Tungurahua, período 2015

Abstract

This research purposes to analyze and evaluate the internal control system of the Credit Union “CREDIL” Ltda., in Ambato, Tungurahua province, during the period 2015; in order to verify the efficient compliance of administrative and financial management. All aspects related to the internal control were evaluated, verifying the different processes and reviewing business operations through the application of internal control questionnaires, based on COSO II method, flowcharts and management indicators. The Internal Control questionnaire was applied, and it could be determined some weaknesses such as: the staff is multifunctional, the institution doesn´t have a strategic plan to achieve objectives, workers don´t have training or continuous evaluations to get the compliance level with the efficiency and effectiveness in the different activities that they carried out. It is recommended to improve administrative and financial management, under the application of indicators of efficiency and effectiveness to guarantee the transparency of the information issued to safeguard the financial and non-financial resources, and comply with current laws and regulations.