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

Savings and credit cooperatives offer financial services to people and companies that otherwise would not have access to them, contributing to local development. Due to the function they perform, they have great importance for the socioeconomic development of Ecuador, and in addition, they are the object of study in different investigations, one of them being the current investigation, which aims to: determine the impact generated by the system of internal control over the effectiveness of the savings and credit cooperatives of Azuay. To comply with this, a methodology with a mixed and non-experimental approach was used, carrying out a correlational type of research in which the Mann-Whitney U statistical method was used. Finally, the results of the analysis revealed that there is substantial evidence to accept the null hypothesis, consequently, it can be established that the internal control system exerts influence on the effectiveness of the savings and credit cooperatives of Azuay.