Análisis del proceso de control interno en cooperativas de ahorro y crédito
Savings and credit cooperatives are socioeconomic entities with the capacity to meet the economic needs of their members and influence the welfare of the community and society through effective and efficient administrative processes, while respecting the principles and values of the international co...
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8379825 |
| Source: | Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 1, 2021 (Ejemplar dedicado a: enero-abril), pags. 227-242 |
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Cooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 1, 2021 (Ejemplar dedicado a: enero-abril), pags. 227-242
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internal control
popular and solidarious economy financial institutions control interno economía popular y solidaria instituciones financieras controle interno economia popular e solidária instituições financeiras |
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internal control
popular and solidarious economy financial institutions control interno economía popular y solidaria instituciones financieras controle interno economia popular e solidária instituições financeiras García Bravo, Mayra Elizabeth Hurtado García, Ketty del Rocío Ponce Álava, Verónica Sánchez Moreira, Jeniffer María Análisis del proceso de control interno en cooperativas de ahorro y crédito |
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Savings and credit cooperatives are socioeconomic entities with the capacity to meet the economic needs of their members and influence the welfare of the community and society through effective and efficient administrative processes, while respecting the principles and values of the international cooperative movement. In Ecuador, these types of entities are part of the social and solidarious economy sector in the financial sphere and play an important role, since they achieve equity in access to financial resources in an environment where large banking institutions prevail. The objective of the research was to analyze the internal control process of the 14 Savings and Credit Cooperatives of the canton "La Maná", province of Cotopaxi, for which the COSO model questionnaire was adapted, applied as part of the observation method, and finally descriptive statistics were applied for the analysis of the data obtained. It was determined that the Control Environment, Control Activities and Supervision and Monitoring components have a high level of performance, while the Risk Assessment and Information and Communication components showed a lower level of compliance in the cooperatives studied.
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Article
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García Bravo, Mayra Elizabeth
Hurtado García, Ketty del Rocío Ponce Álava, Verónica Sánchez Moreira, Jeniffer María |
| author_facet |
García Bravo, Mayra Elizabeth
Hurtado García, Ketty del Rocío Ponce Álava, Verónica Sánchez Moreira, Jeniffer María |
| author_sort |
García Bravo, Mayra Elizabeth
|
| title |
Análisis del proceso de control interno en cooperativas de ahorro y crédito
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| title_short |
Análisis del proceso de control interno en cooperativas de ahorro y crédito
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| title_full |
Análisis del proceso de control interno en cooperativas de ahorro y crédito
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| title_fullStr |
Análisis del proceso de control interno en cooperativas de ahorro y crédito
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| title_full_unstemmed |
Análisis del proceso de control interno en cooperativas de ahorro y crédito
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| title_sort |
análisis del proceso de control interno en cooperativas de ahorro y crédito
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| publishDate |
2021
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https://dialnet.unirioja.es/servlet/oaiart?codigo=8379825
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1729390467839164416
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dialnet-ar-18-ART00015228102022-04-05Análisis del proceso de control interno en cooperativas de ahorro y créditoGarcía Bravo, Mayra ElizabethHurtado García, Ketty del RocíoPonce Álava, VerónicaSánchez Moreira, Jeniffer Maríainternal controlpopular and solidarious economyfinancial institutionscontrol internoeconomía popular y solidariainstituciones financierascontrole internoeconomia popular e solidáriainstituições financeirasSavings and credit cooperatives are socioeconomic entities with the capacity to meet the economic needs of their members and influence the welfare of the community and society through effective and efficient administrative processes, while respecting the principles and values of the international cooperative movement. In Ecuador, these types of entities are part of the social and solidarious economy sector in the financial sphere and play an important role, since they achieve equity in access to financial resources in an environment where large banking institutions prevail. The objective of the research was to analyze the internal control process of the 14 Savings and Credit Cooperatives of the canton "La Maná", province of Cotopaxi, for which the COSO model questionnaire was adapted, applied as part of the observation method, and finally descriptive statistics were applied for the analysis of the data obtained. It was determined that the Control Environment, Control Activities and Supervision and Monitoring components have a high level of performance, while the Risk Assessment and Information and Communication components showed a lower level of compliance in the cooperatives studied.As cooperativas de poupança e crédito são entidades socioeconômicas com capacidade de atender às necessidades econômicas de seus associados e influenciar o bem-estar da comunidade e da sociedade por meio de processos administrativos eficazes e eficientes, respeitando os princípios e valores da cooperativa internacional movimento. No Equador, esses tipos de entidades fazem parte do setor da economia social e solidária na esfera financeira e desempenham um papel importante, pois alcançam a equidade no acesso aos recursos financeiros, em um ambiente onde prevalecem as grandes instituições bancárias. O objetivo da pesquisa foi analisar o processo de controle interno das 14 cooperativas de poupança e crédito do cantão "La Maná", província de Cotopaxi, para as quais, o questionário do modelo COSO foi adaptado, aplicado como parte do método de observação e finalmente estatística descritiva foi aplicada para a análise dos dados obtidos. Constatou-se que os componentes Ambiente de Controle, Atividades de Controle e Supervisão e Acompanhamento, apresentam alto nível de comportamento, enquanto os de Avaliação de Risco e Informação e Comunicação apresentaram menor conformidade nas cooperativas estudadas.Las cooperativas de ahorro y crédito son entidades socioeconómicas con capacidad de atender las necesidades económicas de sus socios e influir en el bienestar de la comunidad y la sociedad a través de procesos administrativos eficaces y eficientes, y respetando los principios y valores propios del movimiento cooperativo internacional. En Ecuador, este tipo de entidades forman parte del sector de economía social y solidaria en el ámbito financiero y ocupan un importante papel, pues logran la equidad en el acceso a recursos financieros, en un entorno donde priman las grandes instituciones bancarias. El objetivo de la investigación fue analizar el proceso de control interno de las 14 Cooperativas de ahorro y crédito del cantón "La Maná", provincia de Cotopaxi, para lo cual, se adaptó el cuestionario del modelo COSO, aplicado como parte del método de observación y finalmente se aplicó estadística descriptiva para el análisis de los datos obtenidos. Se determinó que los componentes de Ambiente de Control, Actividades de Control y Supervisión y Monitoreo, tienen un alto nivel de comportamiento, mientras que en los de Evaluación de Riesgos e Información y Comunicación se evidenció un cumplimiento más bajo en las cooperativas estudiadas.2021text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8379825(Revista) ISSN 2310-340XCooperativismo y Desarrollo: COODES, ISSN 2310-340X, Vol. 9, Nº. 1, 2021 (Ejemplar dedicado a: enero-abril), pags. 227-242spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. 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