Control interno en el área de créditos según la norma ISO 31000, de la Cooperativa de Ahorro y Crédito San José Ltda., en el cantón Chimbo, provincia Bolívar, año 2023.

The objective of the research was to evaluate the current state of internal control in the credit area of the San José Ltda. savings and credit cooperative, based on the ISO 3100:2018 standard, to determine if its Risk management practices are aligned with these guidelines. The company methodology included surveys, observation sheets, interviews, and previous visits. The main findings revealed deficiencies in several aspects: absence of regular review of controls, lack of access to updated information, inefficient communication, insufficient guarantee verification in the approval of credits., limited periodic supervision, analytical attention to the evaluation of poor integration of financial and non-financial aspects, poor promotion of an organizational culture and minimal resource allocation for risk management. It is concluded that the cooperative must strengthen its processes through constant training of people, adequate documentation and updating of procedures, the implementation of periodic meetings, continuous monitoring of activities and the adoption of tools that minimize the management of the credit area. These actions will contribute to aligning the cooperative’s practices with the ISO 31000:2018 standards, improving its internal control and risk management.

• Yazar: Aguiar Guevara, Karina Daniela (author)
• Diğer Yazarlar: Caiza Tisalema, Nelly Roció (author)
• Materyal Türü: bachelorThesis
• Baskı/Yayın Bilgisi: 2025
• Konular: GESTIÓN DE RIESGOS; CONTROL INTERNO; CRÉDITOS; ISO 31000:2018; COOPERATIVA.
• Online Erişim: https://dspace.ueb.edu.ec/handle/123456789/8259