Marchan García Juan Alberto
DOI: https: //doi.org.10.59427/rcli/2026/v26cs.058-067
To determine the influence of internal control on the economic resilience of a cooperative in the face of financial risks during the year 2025. The research was conducted using a quantitative, applied, and explanatory approach, with a non-experimental, cross-sectional design. The population and sample consisted of 70 economics specialists, selected through census sampling. A survey was used as the data collection technique, and a questionnaire as the instrument. Data were analyzed using descriptive and inferential statistics, specifically ordinal logistic regression. An unfavorable perception of both internal control and economic resilience was evident. However, the inferential analysis confirmed a significant influence of internal control on economic resilience (p < 0.05), with a Nagelkerke coefficient of 0.806, indicating a high explanatory power of the model. It is concluded that strengthening internal control significantly impacts economic resilience, improving the cooperative’s capacity for resistance, adaptability, and financial risk management.
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