Evaluación del sistema de control interno y propuesta de mejora para la cooperativa de ahorro y crédito señor de Girón, periodo 2018

Abstract

The following integrating project called “Evaluation of the Internal Control System and Proposal for improvement for the Señor de Girón Savings and Credit Cooperative, during 2018 period, was developed in purpose of verifying the efficiency of the internal control of the cooperative, which belongs to segment 3 of the Superintendence of Popular and Solidarity Economy.

The Chapter I details the general aspects of the cooperative, such as its early stages, mission, vision, objectives and others. Chapter II specifies the importance of Internal Control, the limitations, also a brief review about the evolution of COSO and is specified in COSO III. Chapter III raised the objectives, methodology detailed in implementing the comprehensive assessment of internal control system based on COSO III and an assessment is made specifies four key components in the cooperative. In Chapter IV the improvement proposal is made based on the risks found. The proposal details the process, the type of control and the added value. Chapter V finally describes the conclusions and recommendations.