Diseño de un sistema de control interno en el área de créditos y cobranzas de la Cooperativa de Ahorro y Crédito Indígena SAC Ltda. del cantón Riobamba, provincia de Chimborazo, período 2016

Abstract

The Design of an Internal Control System for the SAC Ltda. Indigenous Savings and Credit Cooperative, in the canton of Riobamba, province of Chimborazo, 2016., in order to determine the levels of efficiency, effectiveness, economy, in relation to compliance of objectives to the area of ​​credits and collections. The research was of qualitative type, deductive and observation methods, techniques such as interviews, surveys, questionnaires of internal control Coso III method, the 5 components and the 17 principles were used, giving the following deficiencies: the personnel ignores and does not apply the norms and policies regarding the code of ethics, and credit and collection, is not properly trained and was not subjected to a selection process, there is no monthly control of the age of the balances, for this reason the level of late payment, does not know the risks to which it is exposed, nor how to value them or a remediation plan, has a low profitability index, because it has not been possible to recover the credits granted to the partners, the ability to pay and the information is not verified. It is recommended to socialize the code of ethics and publicize the internal and external regulations, train in all areas, implement the Internal Control system in such a way that it allows obtaining administrative-financial information in a timely, reliable, efficient, effective and reasonable activities to safeguard resources.