Internal control based on legal regulations, a tool to mitigate business risk case study
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Abstract
To research the relationship between the application of internal control and business risk is the main objective of the investigation. The research has been developed using the direct intervention method using internal control questionnaires, once the level of risk and confidence is defined, the type of relationship between the study variables is determined, which has made it possible to determine that the average risk level in the eight component evaluated it is equivalent to 56.63% and the level of confidence to 43.37%, in addition to an operative risk higher than 100%.
This research becomes a tool for timely decision making by “Cooperativa de Ahorro y Crédito Sumac Llacta.Ltda”, to implement internal control and mitigate business risks.
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