Impacto del Sistema de Control Interno en la Efectividad de las Cooperativas de Ahorro y Crédito

Globalisation, digital transformation, climate change, new geopolitical dynamics, and sociocultural shifts are shaping a new world order in which Economics, Business, and Law are facing unprecedented challenges not seen in recent decades. Within this context, new paradigms are emerging that question traditional structures and demand innovative and sustainable responses. This evolving global environment requires not only technical adjustments but also a profound reassessment of the foundations upon which economic, business, and legal decisions are made. As a result, universities, research centres, governments, institutions, businesses, and international organisations have intensified their studies and initiatives in search of effective responses and transformative actions capable of addressing the new challenges of the twenty-first century.