"El modelo de control interno en el Biess, producto préstamo hipotecario; vivienda terminada en la ciudad de Ambato”

Abstract

The Bank of the Ecuadorian Social Security Institute opened its doors to members and retired on 18 October 2010. Established as a public financial institution with administrative, technical and social purpose and public service is their primary residence in the city Quito in the Metropolitan District. This research project was developed to demonstrate the importance of the implementation of an internal control model based on the COSO for the mortgage on the house completed in Biess city of Ambato product. In the project the proper way to develop, measure and execute each of the processes is manifested, which is why emphasizing the importance of controls and yet have control tools to improve the lending product completed housing, in order to strengthen the administrative development. The research was supported by the application of a survey for the purpose of detecting flaws in each of the processes of granting credit mortgage is why the Internal Control Model based on the COSO will provide solutions to the weaknesses and deficiencies identified in the management of the entity, applying controls processes. KEYWORDS: INTERNAL CONTROL-BIESS-LOAN MORTGAGE CONSTRUCTION INDUSTRY