Diagnosis of internal accounting controls and their impact on the financial information of the Oswaldo Guayasamín Cooperative
Keywords:
Control, process, audit, accounting, COSO model, finance, cooperativeAbstract
The study aimed to evaluate the internal accounting control system and its impact on the reliability of financial information at the Oswaldo Guayasamín School and Institutional Transport Cooperative, under the theoretical framework of the COSO model. The research was conducted using a mixed, descriptive, and non-experimental approach, using semi-structured interviews and a structured observation form as the main data collection tools. The results were analyzed using a percentage compliance scale for each component of the COSO model and supplemented with a SWOT matrix to formulate improvement strategies. The findings revealed that compliance with the elements stands at 43.3%, representing a medium-low level, with weaknesses in risk assessment and supervision. On the other hand, the communication element showed 83.3% compliance, which is a positive result, derived from the use of an ERP accounting system that facilitates the issuance of financial reports. The results were compared with other studies, confirming the importance of internal control culture and training in reducing weaknesses in Ecuador's cooperative sector. In conclusion, internal control is essential for the proper functioning of organizations. However, it is suggested that strategies derived from the SWOT matrix be addressed, in addition to implementing what is written in regulations or policies, continuously monitoring accounting processes, which leads to ensuring the management of reliable financial information.
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