Evaluación integral del sistema de control interno en la agencia Cuenca de la Cooperativa de Ahorro y Crédito Jardín Azuayo Ltda períodos 2016-2017

Abstract

The present integrative project is focused on the Integral Internal Control Analysis applied in the Cooperativa Jardín Azuayo agency Cuenca, the second largest cooperative in Ecuador, the COSO III Internal Control Evaluation model was applied, reaching conclusions and optimal recommendations. In chapter I, a general description of the background, mission, vision, organizational structure, as well as detailed information of the Cooperativa Jardín Azuayo Cuenca agency is described. In chapter II, the methodology to be used is developed in a detailed manner, as well as the entire legal basis governing the Cooperative, for the execution of the Comprehensive Internal Control Analysis. In Chapter III, the Comprehensive Internal Control Analysis is carried out, starting with the notification of initiation, planning, execution and finally the final report, all the work was developed based on the COSO III evaluation model. In chapter IV, we find the recommendations, conclusions and annexes, the same as the programs, work papers of all the activities that were collected and examined, allowing the precise analysis and giving the final result of the evaluation.