El sistema de control interno y la información financiera en la Cooperativa de Ahorro y Crédito SUMAK RUNA Ltda.

Abstract

This research focuses on the system of internal control and financial reporting of the credit union Sumak Runa Ltda., through a detailed study based on an actual analysis, it will allow to take better decisions to behalf of the entity. The evaluation of internal control by the financial audit; is of vital importance in every company regardless of activity whether of goods or services because it helps determine and assess any risk to achieve proper control.