Evaluación del sistema de control interno (COSO III) a la Cooperativa de Ahorro y Crédito Nueva Esperanza Ltda. De la ciudad de Riobamba, provincia de Chimborazo, período 2015

Abstract

This research work with the theme: Assessment of Internal Control System COSO III(COMMITTE OF SPONSORING ORGANIZATIONS) to the Nueva Esperanza Ltda. savings and loan of Riobamba city, Chimborazo province during 2015 aims to assess the Internal Control System in order to reduce operational risks and improve administrative management in the company. The evaluation was carried out with the application of the COSO III method which provides strategies to detect deficient procedures for continuous improvement. Surveys were conducted to partners, staff interviews,SWOT (Stengths,Weaknesses, Opportunities and Threats) diagnosis and through internal control questionnaires information was collected obtaining results such as: inadequate customer service treatment which provides a negative image of the company, lack of staff training, there is duplication of functions, evade responsibilities and inproper compliance processes. It is recommended to the responsibilites of the cooperative, establish training policies and determine the COSO III method as optimal control system to identify and solve problems in operations efficiently in order to meet goals and objectives proposed by the company.