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Control interno como herramienta para la gestión administrativa caso de estudio cooperativa Sumac Llacta

Author

Listed:
  • Alberto Patricio Robalino
  • Luis Germán Sanandrés à lvarez
  • Andrea del Pilar Ramírez Casco

Abstract

La presente investigación tiene el propósito de mejorar la gestión administrativa, financiera y de cumplimiento , según la normativa de la SEPS, en la cooperativa de ahorro y crédito Sumac Llacta de la provincia de Chimborazo, después de la evaluación se detectaron varios hallazgos, entre los principales la inexistencia de un manual de control interno que aporte a una adecuada gestión administrativa y financiera, la falta de capacitación continua al personal, ausencia de un plan de mitigación de riesgos y controles en base a indicadores. Se recomienda a la máxima autoridad, tomar en consideración la aplicación del manual de procesos y funciones que se ha realizado en base a la normativa legal vigente, el mismo que ha sido destinado a las acciones diarias de la Cooperativa, para el logro de los objetivos institucionales.

Suggested Citation

  • Alberto Patricio Robalino & Luis Germán Sanandrés à lvarez & Andrea del Pilar Ramírez Casco, 2018. "Control interno como herramienta para la gestión administrativa caso de estudio cooperativa Sumac Llacta," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 242, april.
    • Handle: RePEc:erv:observ:y:2018:i:242:10
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    Keywords

    cooperativa Sumac Llacta.;

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