Evaluación a los procedimientos de control interno en la cooperativa de ahorro y crédito Oscus, agencia Latacunga, período 2017

The aim of the research project is to carry out the evaluation of the internal control procedures at Oscus Credit Union, Latacunga agency of Cotopaxi province, 2017 period. The purpose was to detect the existing weaknesses and shortcomings in each one of the areas at the moment of developing their activities. For this, it was necessary to perform a fieldwork throughout an inductive investigation that allowed obtaining general results of financial and administrative processes, which are developed in the different departments thru applying interviews to the manager, accountant and interviews to the department heads of the credit union, getting updated information by the staff. The application of the evaluation allowed carrying out a complete analysis in administrative, operational, strategic and control aspects where it was proved the existence of a reliable structure but not effective. Likewise, it was found the lack of training of leaders and employees which hav generated largely the existing critical points. Finally, the non-compliance of the manual and regulations for the credit consignment could jeopardize the credit union, recommending periodical evaluations in order to strengthen internal control to ensure the accomplishment of the goals and to allow timely decisions.

• Hovedforfatter: Zapata Toapanta, Pamela Yesenia (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2018
• Fag: CONTROL INTERNO; COOPERATIVA; PROCEDIMIENTOS; ANÁLISIS FINANCIERO
• Online adgang: http://repositorio.utc.edu.ec/handle/27000/5761