Comparación de los sistemas coso i y coso iii de control interno en el área administrativa de la Cooperativa de Ahorro y Crédito Unión Mercedaria cantón Latacunga, provincia de Cotopaxi
The research project is developed at the Credit Savings Cooperative "Union Mercedaria" Starting from the breach of current management tools that cause inefficiency at the controls. The purpose of the project is to determine which internal control system is feasible and is acording to the n...
محفوظ في:
| المؤلف الرئيسي: | |
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| مؤلفون آخرون: | |
| التنسيق: | bachelorThesis |
| اللغة: | spa |
| منشور في: |
2017
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| الموضوعات: | |
| الوصول للمادة أونلاين: | http://repositorio.utc.edu.ec/handle/27000/3752 |
| الوسوم: |
إضافة وسم
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إضافة وسم | الملخص: | The research project is developed at the Credit Savings Cooperative "Union Mercedaria" Starting from the breach of current management tools that cause inefficiency at the controls. The purpose of the project is to determine which internal control system is feasible and is acording to the needs of institution's, with the aim of comparing the COSO I and COSO III Control System. The methodology used for the elaboration of this text is based on the bibliographical review, on the systematic and reflexive analysis of secondary sources, related to field research that consists in the collection of data without manipulating or controlling any variables, using the technique of the observation and the interview to the manager that was indispensable to estimate the subject of study. The obtained results through the internal control evaluation COSO I, concluded that there are internal weaknesses that that should be mitigated with the updating of the COSO III control model since it minimizes the risk and increases the grade of security at the attainment of the objectives. In relation to the effectiveness and efficiency of operations, the reliability of administrative information, compliance with applicable laws and regulations. The similarity between the two systems of control is that they focus on a single economic entity in this case to financial institutions with the purpose of safeguarding resources. This research will have an economic impact within the Cooperative because it extends investor confidence and hence its social capital, and it will directly benefit the corporation sector of Latacunga city. |
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