Diagnóstico y evaluación del control interno y propuesta de mejoramiento en la Cooperativa de Ahorro y Crédito Acción y Desarrollo Ltda. del cantón Riobamba, provincia de Chimborazo, periodo 2014

Abstract

The present research is a diagnosis and assessment of Internal Control and improvement proposal at “Accion y Desarrollo Ltda.” Savings and loan of Riobamba canton, Chimborazo Province, term 2014, whose aim is to improve the management of economic and financial transactions in a reasonable and efficient way. The diagnosis and assessment was conducted by means of internal control questionnaires in accordance with International standards as well as the General State Comptrollership standards in order to obtain maximum effectiveness and efficiency on the organization´s activities. The stated hypothesis established that the cooperative does not fulfill with the functions and activities carried out economical efficient, ecological, effective and ethical way. With the internal control assessment, it was concluded that there is no internal control, thus, staff rotation is not done, staff does not apply to merit and opposition competition. It is recommended to apply the proposed internal control in order to improve the economic, financial and administrative management of employees and managers, as well as to ensure a total transparency of financial information issued, to safeguard the financial and non-financial resources, and enforce existing laws. Apply the structural organizational chart proposed in this research, based on analysis and pre-assessment and adopt the enterprise risk management model under evolutionary and demanding changes.