Abstract

RAMIREZ-CASCO, Andrea del Pilar; URRUTIA-GUEVARA, Jeannette Amparito  and  LACH-TENECOTA, Wladimir. Internal control of the savings and credit cooperatives of segment 4 of Chimborazo. Noesis [online]. 2025, vol.7, n.esp1, pp.307-327.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.386.

Internal control is an indispensable tool for Ecuadorian savings and credit cooperatives, aimed at avoiding risks and fraud in financial activities, safeguarding resources, and detecting deviations. The objective of this research is to evaluate Internal Control in Savings and Credit Cooperatives in Segment 4, Chimborazo Province, in order to propose alternatives for improving decision-making and to more effectively comply with the regulations established by the regulatory body. The research applied a quantitative research method to gather information through various instruments. The result is an efficient, reliable, and risk-mitigating administrative and accounting information management system. It is concluded that the cooperatives studied are not exempt from risks, including operational, financial, and legal risks.

Keywords : Risk Management; Internal Control; Savings and Credit Cooperatives..

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