Evaluación al control interno de la Cooperativa de Ahorro y Crédito Salinas Ltda., matriz Guaranda, provincia de Bolívar; periodo 2016

Abstract

The evaluation of the internal control system was carried out in order to determine the levels of efficiency, effectiveness and economy related to the degree of fulfillment of objectives in “Cooperativa de Ahorro y Crédito Salinas Matriz Guaranda”, located in Guaranda city, Bolívar Province in the year 2016. It used research techniques such as: observation to obtain preliminary information and the survey which was applied to the employees to have a general perspective of the processes. The assessment of the internal control was carried out by using the method COSO II with its eight components, and concluded that the internal control system that was implemented by the administrative staff of the cooperative is not effective due to has established a level of Moderate Confidence of 62%, and a Moderate Risk level of 38%. On the other hand, it identified that there are no efficient control measures to guarantee a correct operation of the internal processes, as well as the internal control evaluation is not performed to identify the risks that are impeding the compliance with the institutional objectives. Finally, the manager of the cooperative must implement the recommendations issued in the internal control report; with the aim of promoting corrective and preventive actions to safeguard materials and economic resources.