Determinantes del Control Interno en la Gestión del Crédito de las Cooperativas del Ecuador

This article presents the internal control factors that positively impact the credit management of the Savings and Credit Cooperatives of Segment 1 of Ecuador, with primary information obtained after the application of a measurement instrument using the Likert scale to the selected sample, the same that is treated with the Logit model ordered trying to find the relationship between the variables involved in the investigation. The results show that internal control factors related to the control environment, risk assessment, control activities and information and communication have a very important role in predicting the probability that these institutions have good credit management, while the internal control factor concerning supervision and monitoring has a non-significant impact because it is already inherent in the operability of the other factors.