Evaluación del sistema de Control Interno (COSO III) a la Cooperativa de Ahorro y Crédito “Unión Ferroviaria Ecuatoriana” Ltda., cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The evaluation of the internal control system (COSO III) to the Cooperativa de Ahorro y Crèdito "Union Ferroviaria Ecuatoriana" Ltda., From the Riobamba canton, in the period 2015, has been focused on the improvement of processes, which will later contribute to the good management of resources Institutional criteria with efficiency and efficacy criteria, for its development were used control questionnaires by means of the COSO III method, thus common narratives and flow of processes. The application of the evaluation has allowed a complete analysis, in administrative, operational, strategic, control and legal aspects, in which the existence of a reliable but not effective structure was verified, with the absence of objectives that conform to The lack of training of leaders and employees that has largely contributed to the existing critical nodes, and finally, breach of laws, regulations and internal and external provisions could jeopardize the existence of the entity, recommending Conduct periodic evaluations in order to strengthen internal control to ensure compliance with the objectives.