Control interno a la Cooperativa de Ahorro y Crédito Agrícola Junín y su incidencia en el cumplimiento de metas y objetivos institucionales periodos 2018-2019

Abstract

The degree work that was proposed through the Internal Control of the Cooperativa de Ahorro y Crédito Agrícola Junín and its impact on the fulfillment of institutional goals and objectives for the 2018-2019 periods, has allowed to carry out a bibliographic compilation of the conceptual bases of internal control within the cooperatives in Ecuador, in addition to the legal bases with which the financial entities of the popular and solidarity sector must carry out their ordinary activities. To achieve a better understanding of the situation presented within the evaluated periods, research techniques such as surveys and interviews were applied through internal control questionnaires that were based on both internal and external regulations issued by the control bodies, which provided the practical bases necessary so that the results that have been evidenced in the internal control evaluation report that allowed to conclude that the entity can improve compliance with its operational planning within the financial institution can be supported, and in turn also can increase the goals established by the management of Cooperativa de Ahorro y Crédito Agrícola Junín Ltda.