Browsing by Author "Córdova Barrera, Giovanny Patricio"

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    El control interno y la inversión en el departamento de operaciones de la Cooperativa de Ahorro y Crédito Ambato Ltda.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-03) Córdova Barrera, Giovanny Patricio; DT - Tobar Vasco, Guido Hernán
    The present Case Analysis studies the internal control and the investment in the Operations Department of the Savings and Credit Cooperative Ambato Ltda., This one shows an evaluation of the internal control in the financial institution, as a corrective measure in the department of Cooperative operations, noting that internal control is not adequate, as most members of the department mentioned that they do not exist or are unaware of some of the elements necessary for internal control. Field research is also carried out, where investments could be determined as an indicator of budget compliance, which is not being given in an acceptable manner, but with problems to increase this item; In this sense, the obligations accounts with the public, reflect a slight decrease, which according to the verification of the hypothesis would be affected by the poor internal control that presents this important area of the financial institution. It was based on the elements of internal control in the procedures of the operations department to increase the investments, this consideration can be taken from the study carried out and the verification of the hypothesis. It also improves the existing internal control in the operations department, regulating the control environment, evaluating the risks in the granting of credits, performing control procedures in order to maximize investments, controlling the internal system of each department and socializing The results for the taking of corrective actions prior to the feedback of the internal control system.