Evaluación al sistema de control interno en la agencia matriz de la Cooperativa de Ahorro y Crédito CREA Ltda, período 2018

Abstract

This integrative project called Evaluation to the Internal Control System in the Matrix Agency of the Cooperative CREA Ltda, was developed with the objective of evaluating the institution´s controls and post-proposal recommendations aimed at improving the internal control system and the management of the Agency. The methodology used was based on the Integrated Internal Control Framework COSO 2013, which allowed us to structure general and specific questionnaires based on the Agency processes that are part of the value chain, in order to establish relevant controls. The results of the project have been a threshold to establish the findings and based on these, propose the respective recommendations that will allow establishing alternative solutions, measures and mechanisms to improve the internal control system of their activities, detect and mitigate deviations presented by the institution and that may affect the fulfillment of the objective, strengthen weaknesses through more effective management, contribute to the improvement of processes and promote adequate decision making.