The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, Ecuador

Detalhes bibliográficos
Autor(a) principal: Mayorga, César Medardo
Data de Publicação: 2019
Outros Autores: Luis Frías, Jorge
Tipo de documento: Artigo
Idioma: spa
Título da fonte: Revista ENIAC pesquisa
Texto Completo: https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/589
Resumo: Savings and credit cooperatives are institutions whose objective is to carry out activities of financial intermediation and social responsibility for their partners, clients or third parties and are subject to external and internal control bodies as internal audits to protect resources, so that it is necessary to analyze the financial decisions taken based on its own control. This study explores the relationship between risk-based internal auditing and the management of financial decisions of funding and investments in segment one of Ambato city credit and savings cooperatives. The analysis was based on the internal audit reports of the 2017 fiscal period and the first semester of the year 2018. The results found show that the internal audit methodology analyzed, based on the International Framework for the Professional Practice of Internal Auditing through the guidelines of implementation, has determined that cooperatives do not emphasize their risk-based internal audit work by 40%. It is concluded that, in the sector studied, internal audit has a significant correlation with financial decisions.
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spelling The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, EcuadorLa auditoría interna basada en riesgos y las decisiones financieras de las cooperativas de ahorro y crédito en Ambato, Ecuadorfinancial intermediationmanagementfinancial risk matrixintermediación financieragestiónmatriz de riesgos financierosSavings and credit cooperatives are institutions whose objective is to carry out activities of financial intermediation and social responsibility for their partners, clients or third parties and are subject to external and internal control bodies as internal audits to protect resources, so that it is necessary to analyze the financial decisions taken based on its own control. This study explores the relationship between risk-based internal auditing and the management of financial decisions of funding and investments in segment one of Ambato city credit and savings cooperatives. The analysis was based on the internal audit reports of the 2017 fiscal period and the first semester of the year 2018. The results found show that the internal audit methodology analyzed, based on the International Framework for the Professional Practice of Internal Auditing through the guidelines of implementation, has determined that cooperatives do not emphasize their risk-based internal audit work by 40%. It is concluded that, in the sector studied, internal audit has a significant correlation with financial decisions.Las cooperativas de ahorro y crédito son instituciones que tienen como objetivo realizar actividades de intermediación financiera y de responsabilidad social para con sus socios, clientes o con terceros y están sujetas a organismo de control externo e interno como auditoría interna para precautelar los recursos, por lo que necesario analizar las decisiones financieras tomadas en base a su propio control. El presente estudio explora la relación de la auditoría interna basada en riesgos y la gestión de las decisiones financieras de fondeo e inversiones en las cooperativas de ahorro y crédito segmento uno del cantón Ambato. El análisis se basó en los informes de auditoría interna del periodo fiscal 2017 y el primer semestre del año 2018. Los resultados encontrados muestran que la metodología de auditoría interna analizada, en base al Marco Internacional para la Práctica Profesional de la Auditoría Interna mediante las guías de implementación, ha determinado que las cooperativas no enfatizan su trabajo de auditoría interna basada en riesgos en un 40%. Se concluye que, en el sector estudiado, la auditoría interna tiene correlación significativa con las decisiones financieras.Centro Universitário ENIAC2019-07-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/58910.22567/rep.v8i2.589Revista Eniac Pesquisa; Vol. 8 No. 2 (2019); 269-279REVISTA ENIAC PESQUISA; Vol. 8 Núm. 2 (2019); 269-279REVISTA ENIAC PESQUISA; v. 8 n. 2 (2019); 269-2792316-234110.22567/rep.v8i2reponame:Revista ENIAC pesquisainstname:Centro Universitário Eniacinstacron:ENIACspahttps://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/589/pdfCopyright (c) 2019 REVISTA ENIAC PESQUISAhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessMayorga, César MedardoLuis Frías, Jorge2024-07-09T18:47:54Zoai:ojs.pkp.sfu.ca:article/589Revistahttps://ojs.eniac.com.br/index.php/EniacPesquisaPRIhttp://ojs.eniac.com.br/index.php/EniacPesquisa/oai||revistaeniacpesquisa@fernandoasantos.com.br2316-23412316-2341opendoar:2024-07-09T18:47:54Revista ENIAC pesquisa - Centro Universitário Eniacfalse
dc.title.none.fl_str_mv The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, Ecuador
La auditoría interna basada en riesgos y las decisiones financieras de las cooperativas de ahorro y crédito en Ambato, Ecuador
title The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, Ecuador
spellingShingle The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, Ecuador
Mayorga, César Medardo
financial intermediation
management
financial risk matrix
intermediación financiera
gestión
matriz de riesgos financieros
title_short The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, Ecuador
title_full The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, Ecuador
title_fullStr The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, Ecuador
title_full_unstemmed The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, Ecuador
title_sort The internal audit based on risks and the financial decisions of the savings and credit cooperatives in Ambato city, Ecuador
author Mayorga, César Medardo
author_facet Mayorga, César Medardo
Luis Frías, Jorge
author_role author
author2 Luis Frías, Jorge
author2_role author
dc.contributor.author.fl_str_mv Mayorga, César Medardo
Luis Frías, Jorge
dc.subject.por.fl_str_mv financial intermediation
management
financial risk matrix
intermediación financiera
gestión
matriz de riesgos financieros
topic financial intermediation
management
financial risk matrix
intermediación financiera
gestión
matriz de riesgos financieros
description Savings and credit cooperatives are institutions whose objective is to carry out activities of financial intermediation and social responsibility for their partners, clients or third parties and are subject to external and internal control bodies as internal audits to protect resources, so that it is necessary to analyze the financial decisions taken based on its own control. This study explores the relationship between risk-based internal auditing and the management of financial decisions of funding and investments in segment one of Ambato city credit and savings cooperatives. The analysis was based on the internal audit reports of the 2017 fiscal period and the first semester of the year 2018. The results found show that the internal audit methodology analyzed, based on the International Framework for the Professional Practice of Internal Auditing through the guidelines of implementation, has determined that cooperatives do not emphasize their risk-based internal audit work by 40%. It is concluded that, in the sector studied, internal audit has a significant correlation with financial decisions.
publishDate 2019
dc.date.none.fl_str_mv 2019-07-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/589
10.22567/rep.v8i2.589
url https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/589
identifier_str_mv 10.22567/rep.v8i2.589
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://ojs.eniac.com.br/index.php/EniacPesquisa/article/view/589/pdf
dc.rights.driver.fl_str_mv Copyright (c) 2019 REVISTA ENIAC PESQUISA
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2019 REVISTA ENIAC PESQUISA
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Centro Universitário ENIAC
publisher.none.fl_str_mv Centro Universitário ENIAC
dc.source.none.fl_str_mv Revista Eniac Pesquisa; Vol. 8 No. 2 (2019); 269-279
REVISTA ENIAC PESQUISA; Vol. 8 Núm. 2 (2019); 269-279
REVISTA ENIAC PESQUISA; v. 8 n. 2 (2019); 269-279
2316-2341
10.22567/rep.v8i2
reponame:Revista ENIAC pesquisa
instname:Centro Universitário Eniac
instacron:ENIAC
instname_str Centro Universitário Eniac
instacron_str ENIAC
institution ENIAC
reponame_str Revista ENIAC pesquisa
collection Revista ENIAC pesquisa
repository.name.fl_str_mv Revista ENIAC pesquisa - Centro Universitário Eniac
repository.mail.fl_str_mv ||revistaeniacpesquisa@fernandoasantos.com.br
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