Factores que afectan la eficacia del control internoen las instituciones religiosas de la Unión del Caribe
DOI:
https://doi.org/10.37354/reej.2025.3.2.002Palabras clave:
Eficacia del control interno, Marco COSO, Organizaciones sin ánimo de lucro, Gobernanza financiera, Auditoría institucionalResumen
El propósito de este estudio fue analizar en qué medida los cinco componentes del marco COSO (2013) —entorno de control, evaluación de riesgos, información y comunicación, actividades de control y monitoreo— predicen la efectividad del sistema de control interno en instituciones religiosas pertenecientes a la Unión del Caribe. Se utilizó un diseño cuantitativo y predictivo, empleando un muestreo por conveniencia no probabilístico. Los datos se recopilaron mediante una encuesta aplicada a una muestra de 82 usuarios del sistema financiero institucional. La encuesta fue desarrollada por Anh et al. (2020), quienes reportaron un coeficiente alfa de Cronbach de 0,816. El análisis de regresión múltiple mostró que los componentes de información y comunicación, entorno de control y monitoreo fueron predictores significativos de la efectividad del control interno, explicando en conjunto el 51,6 % de la varianza. En contraste, la evaluación de riesgos y las actividades de control no contribuyeron significativamente al modelo. Estos resultados indican que fortalecer los procesos de comunicación, el entorno organizacional y las funciones de monitoreo es fundamental para mejorar la efectividad del sistema de control interno en instituciones religiosas y sin fines de lucro.
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