Evaluación del sistema de control interno en la Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Pastaza Ltda., de la ciudad de Puyo, provincia de Pastaza, período 2015

Abstract

The current research has like objective to evaluate the system of internal control in the Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Pastaza Ltda. of Puyo city, province of Pastaza 2015, for the efficient fulfillment of financial and administrative management. For achieving the previous mentioned were used methods of internal control like: questionnaires based on COSO II, flow charts, and management indicators were elaborated in order to measure the effectiveness and efficiency with which the processes are executed. Through the application of internal control questionnaires is determined that the internal regulation of the institution has not been updated from inscription date, there is an absence of improvements to the Institutional internal control system, there is no an adequate monitoring of the clients complaints, and the lack of surprise cash counts. Concerning to the financial administrative processes are used flow charts, in which are identified clearly the procedures and responsible, this tool has been helpful in order to know the critical existent points, and at the same time the absence of documentation that guarantee the personnel induction. Management indicators were elaborated the same were divided in effectiveness and effectivity indicators in order to determine the degree of fulfillment goals.