Sistema de control interno basado en el modelo COSO NTC 31000, aplicado a Coobursatil Ltda.

Abstract

Currently the institutions are at risk of establishing internal controls, which are applied based on their criteria, which may directly affect their operations and / or activities that develop directly in their work performance, for this reason our purpose is to implement an Internal Control System based on the COSO model, applied to all the dependencies of the Cooperativa Bursátil Ltda. Bogota Headquarters in the 2016 period, and thus optimize productivity in order to comply with current policies and regulations, so that the results of all the operations are absolutely reliable, serving as support for the top management in the correct decision making. The proposal of the implementation of an Internal Control System based on the COSO, will allow to know the possible situations that can be presented by applying a correct evaluation in the characterization of the different processes corresponding to each department. This methodology serves to mitigate, detect and correct involuntary errors that may occur during the development of operations, the purpose of this application apart from evaluating the Internal Control System, also serves as a mechanism to assess the productivity of each department or area, resulting in a successful decision making by the responsible guidelines of the cooperative.