Evaluación del sistema de control interno a los departamentos de crédito y cobranzas de la Cooperativa de Ahorro y Crédito CREA Ltda.

Abstract

Prior to obtaining the title of Public Accountant Auditor proceed to the development of the study called "Evaluation of the Internal Control System to the Credit and Collections departments of the Credit Union CREA Ltda.", During the period between 1 of July 2015 to June 30, 2016 applying the Integrated Framework 2013 (COSO I) in the city of Cuenca, which will offer the guidelines to achieve the general objective of measuring performance and compliance with goals and objectives in addition to issuing a report with recommendations for the best functioning and development of the cooperative as well as elaborate a set of recommendations that allow correcting deficiencies in the departments mentioned above.

The present integrative project begins with a brief description of the Cooperative, which includes general aspects of the company; backgrounds, strategic direction and situational analysis, continuing with the general aspects of Internal Control, which will allow the evaluation of the internal control system in the credit and collection departments through the Integrated Framework 2013 (COSO I), which will help to elaborate a set of recommendations that allow to correct failures in the departments, contributing also to offer conclusions and recommendations.