Evaluación del sistema de control interno (COSO III) a la Cooperativa de Ahorro y Crédito Educadores del Napo, cantón Tena, provincia de Napo, periodo 2017

Abstract

The present work of research aims to carry out an evaluation of the internal control system in Savings and Credit Cooperative "Educators of Napo"; with in order to guarantee profitability and reduce operational risks in the area of credit, portfolio, administrative, in addition of issuing a final report on the evaluation of internal control. For the investigation the manager of the cooperative had an interview, surveys conducted to the officials, the entity observation; and Internal Control questionnaires established using the COSO III method which allowed verifying that there are risks in the operational processes in the control environment, risk assessment, control activities, information and communication in the supervision activities. The research results are: there was not an evaluation of the internal control system within the Cooperative, therefore, there is no homogeneity in the operative processes, officials do not know the objectives, mission, vision; Besides, officials do not hire according to their experience and knowledge in area where they are going to work, there is no periodic training for officials in identifying and how to reduce operational risks. It concludes the financial institution when evaluating the Internal Control system fulfills with the principles of the COSO III method; not yet thus with the Basel I and II what it cannot be performed basic indicators of the operational process to avoid risks. The research paper recommends accepting the final reports of the evaluation of the internal control system established within the research.