Browsing by Author "Chablay Jara, Tania Maricela"

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    Implementación de elementos de control interno para las actividades operativas de la Cooperativa de Ahorro y Crédito "Coopera Ltda."
    (2013) Castro Piña, Miriam Susana; Chablay Jara, Tania Maricela; Peña Cordero, Genaro
    The main objective of this thesis is to analyze each of the components that make up the COSO II - ERM, reviving internal control processes in the period 2012, the Cooperative Savings and Credit Cooopera Ltd. has the opportunity to improve its control system internally, allowing it to meet its financial and social objectives. The diagnosis made at the Cooperative's operating activities resulted in the lack of planning in its financial system, problems in the area of credit due to the highest authorities favoritism towards certain customers, also lack of coordination and internal control. Commending the areas of fundraising and credits clearly establish the processes required for the fulfillment of the objectives and likewise establish appropriate monitoring to avoid the reception of delinquent customers. For optimal implementation of elements of the COSO II - ERM in the operational activities of Coopera Ltd. Developed the analysis of each of the components efficiently, confidentiality and responsibility it requires.