“Manual de Control Interno para la Cooperativa de Ahorro y Crédito Vilcabamba. Parroquia Vilcabamba, período 2023”

In this curricular integration work, the objective was to propose an internal control manual for the Vilcabamba Savings and Credit Cooperative. The study was qualitative and employed a descriptive technique. It began with a diagnosis of the current operational activities in the credit area of the Cooperative, through an interview with the general manager. Additionally, to gain a better understanding for the development of the manual of internal control policies and procedures for the credit area, clear guidelines were established to regulate credit activities. A questionnaire based on the COSO I framework was used, consisting of 15 questions directed at a credit advisor from the organization. The diagnosis revealed few deficiencies in the tasks performed by the credit area, showing a high confidence level of 85% and a low risk level of 15%. The results demonstrated efficient execution of the existing general manual. However, they also highlighted the need to develop a specific internal control manual for the credit area. In response to the findings, this study details policies and procedures to carry out efficient credit activities, including personnel selection, general functions, credit policies, credit approval, and credit disbursement. In conclusion, the proposed manual aims to safeguard the assets of the cooperative, thus focusing on the main activities within the credit area.

• Autor principal: Santín Ortega, Carmen Salomé (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2024
• Matèries: CONTABILIDAD Y AUDITORIA; CONTROL INTERNO; VILCABAMBA; ECUADOR
• Accés en línia: https://dspace.unl.edu.ec/jspui/handle/123456789/31414