Examen especial del departamento de cumplimiento de la Cooperativa de Ahorro y Crédito Nueva Esperanza Ltda, 2023.
The purpose of this research was to conduct a special audit of the Compliance Department of Cooperativa de Ahorro y Crédito Nueva Esperanza Ltda., corresponding to the 2023 fiscal period, with the objective of evaluating the level of regulatory compliance and the effectiveness of internal control. T...
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado em: |
2025
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| Assuntos: | |
| Acesso em linha: | http://dspace.unach.edu.ec/handle/51000/16287 |
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Adicionar Tag | Resumo: | The purpose of this research was to conduct a special audit of the Compliance Department of Cooperativa de Ahorro y Crédito Nueva Esperanza Ltda., corresponding to the 2023 fiscal period, with the objective of evaluating the level of regulatory compliance and the effectiveness of internal control. The methodology employed followed a qualitative approach, using techniques such as observation, interviews, and surveys directed at the operational personnel of the audited area. Through the application of the phases of the special audit, several relevant findings were identified: an outdated risk matrix, limited staff training, non-operational internal whistleblowing channel, manual validation of alerts without traceability, and weak interdepartmental coordination. These weaknesses represent operational and legal risks that could affect institutional sustainability. The analysis allowed for the issuance of technical conclusions and the formulation of recommendations aimed at responsible personnel, focused on strengthening the compliance system, updating regulations, and continuously improving internal control. This research contributes to strengthening transparency and the compliance culture within the popular and solidarity-based financial sector. |
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