El Control Interno y el Riesgo Operativo en el Área de Caja de la Cooperativa de Ahorro y Crédito Futuro Lamannense.
Internal control is the assurance of compliance with internal and external legal regulations in an organization, which is why risk management is currently a challenge for Savings and Loan Cooperatives because it faces various types of risks, specifically operating , being one of the most relevant, b...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2019
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| Matèries: | |
| Accés en línia: | http://repositorio.utc.edu.ec/handle/27000/4863 |
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Afegir etiqueta | Sumari: | Internal control is the assurance of compliance with internal and external legal regulations in an organization, which is why risk management is currently a challenge for Savings and Loan Cooperatives because it faces various types of risks, specifically operating , being one of the most relevant, but perhaps the least managed is why the present research had as a general objective to evaluate the Internal Control system of the “Cooperativa Future Lamanense”, and its relationship with the operational risk of the cashier area. To fulfill this purpose, documentary research was used during the compilation of theoretical information, field research to carry out the application of internal control. The methods of inductive research and the analytical method were also used. The findings detected were that the receivers / payers do not have alerts and procedures that notify that the box is exceeded in values, there is no safe lung, the windows do not have bulletproof glasses, no contingency plan in case of fire or robberies with a very critical risk. The heat map showed that four operational components are in the very critical area, for which recommendations such as the double custody assignment, negotiation with suppliers of the financial Core, purchase safes of adequate size to be placed inside of cubicles, try to change the glass of the windows, know the levels of development of other entities, the development of a contingency plan for the mitigation of risks due to accidents and thefts. With the proposed recommendations, it was sought to reduce operational risk, which is an aspect that is difficult to manage because it may affect the liquidity and solvency of the cooperative, as well as avoiding a better market segment in La Maná. |
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