Propuesta de un modelo de control interno basado en riesgos para la administración del microcrédito de la Cooperativa de ahorro y crédito "29 de Octubre" Ltda. ubicada en el Distrito Metropolitano
Our proposal of internal control standard based on risks arises from the weaknesses founded on the process, policies, regulations and agility for the credit for microenterprise providing in Cooperativa de Ahorro y Crédito “29 de Octubre” Ltda. The content of our proposal allows designing an internal...
| Autor Principal: | Padilla Jaramillo, Kennghy Carolina |
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| Otros Autores: | Vega Piedra, María Eugenia |
| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/10221 |
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| Sumario: |
Our proposal of internal control standard based on risks arises from the weaknesses founded on the process, policies, regulations and agility for the credit for microenterprise providing in Cooperativa de Ahorro y Crédito “29 de Octubre” Ltda. The content of our proposal allows designing an internal control system adequate to the cooperative real needs focused on the credit for microenterprise process control improvement.
The tools used on the research and information gathering related to an audit process contains questionnaires, flowcharts and financial analysis, which allowed us to demonstrate the weaknesses of this product in the policies, procedures and regulations accomplishment. Our work is summarized in the following chapters: The first chapter contains basic concepts of internal control, its importance, its limitations, and components referenced on credit, arrears, provisions and credit for microenterprise. The second chapter consists of the theoretical framework of the internal control model: Enterprise Risk Management, risk types, components, ERM´s benefits and integral risk management. The third chapter contains historical overview, mission, vision, strategic map and the cooperative´s organizational structure. Within this chapter the diagnosis is sustained by the Cooperative´s strategic plan SWOT analysis, internal and external regulations and the credit`s for microenterprise management process. The fourth chapter develops the proposed internal control standard, with the purpose of providing the Cooperative´s Senior Management and Internal Control team an effective tool to improve the microcredit`s process accomplishment, finally we argue conclusions and recommendations. |
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