Evaluación del sistema de control interno en el departamento financiero de la Cooperativa de Ahorro y Crédito “El Sagrario” y su impacto en la gestión de riesgos financieros en el año 2024.

Abstract

The evaluation of the internal control system at the "El Sagrario" Savings and Credit Cooperative is the focus of this research project, as is its impact on financial risk management in 2024. The study aims to analyze the internal control system to measure its impact on financial risk management throughout 2024. The main hypothesis is that the lack of an appropriate internal control system at the Cooperative is directly related to the increase in financial risks, which threatens its operational effectiveness, economic stability, and strategic decision-making process. The research uses a mixed-methods approach, employing both quantitative and qualitative methods to gain a comprehensive understanding of the situation. Inductive, inferential, and analytical-synthetic methods are used to analyze the collected data. The results of the surveys and interviews show that while the Cooperative has a strong cultural foundation in terms of regulatory compliance and knowledge of the internal control system, the lack of a suitable internal control system is not yet fully understood. There are deficiencies in the control environment, inconsistencies in supervision, and technological shortcomings that increase the risk of fraud and financial losses. The study's final proposal focuses on strengthening the COAC's Internal Control System (ICS) by examining the deficiencies found in the control environment, supervision, and risk assessment. The aim is to mitigate financial risks and ensure the Cooperative's continued sustainability.