Abstract

AMANTA-MANOBANDA, Edisson Javier; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Implementation of an internal control system at the San Martín de Tisaleo Cooperative. Noesis [online]. 2025, vol.7, n.esp1, pp.418-432.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.402.

The study on internal control at the San Martín de Tisaleo Cooperative reveals that, although most staff perceive solid processes thanks to quarterly closings and technological tools, inconsistencies in their application and uneven training persist. Twenty-four percent do not participate in formal evaluations or receive documented feedback. The dissemination of manuals works, but the sessions coincide with operational peaks, which reduces coverage. In addition, the connection between daily tasks and the four-year strategy is weak, and the organizational structure becomes more flexible in urgent projects, threatening the segregation of duties. Mitigation measures exist, but lack formal recording and monitoring. The change in segment brought in specialized talent, although the absence of a single internal control manual hinders a comprehensive and coordinated vision.

Keywords : Internal control; uneven training; formal evaluations; risk mitigation; single internal control manual..

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