The Organizational, Financial, and Operational Impact of Internal Auditing on Ecuadorian Cooperatives
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Ecuadorian credit unions play a crucial role in financial inclusion and the economic sustainability of many regions, but the specialized literature has not yet sufficiently examined the specific role of internal auditing in their organizational, financial, and operational performance. In this context, the study aimed to analyze the impact of internal auditing on Ecuadorian cooperatives based on available scientific evidence. To this end, a qualitative, document-based study with an exploratory-descriptive scope was conducted, using a bibliometric review in Scopus, refined using the PRISMA method and supplemented with a keyword co-occurrence analysis in VOSviewer. The results showed that, out of 650 initial records, the final corpus consisted of 20 manuscripts, in which topics related to risk, efficiency, regulation, financial performance, governance, and operational quality predominate, while internal auditing appears indirectly and fragmentarily. The discussion established that this function should be understood as a cross-cutting mechanism for control, improvement, and sustainability, rather than as a formal requirement. It is concluded that internal audit holds strategic value for strengthening governance, financial stability, and operational efficiency, although its direct study remains a pending agenda item in Ecuadorian cooperativism.
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