Auditoría operativa a la Cooperativa de Ahorro y Crédito Rhumy Wara, ubicado en la provincia de Tungurahua, cantón Pelileo, correspondientes al período 2015

Abstract

The Operative Audit in the Cooperativa de Ahorro y Crédito Rhumy Wara, in Tungurahua Province, Pelileo Canton, period 2015, in order to determine the fulfilment of the rules and regulations, internal control questionnaires were carried out applying the COSO I method, wich allowed to do and analyse the different operative control, getting like result that the personnel has has not been object of trainings about the application of processes, like credit granting, portfolio recovery and capturing investments, other effect related is the lack of requirements for supporting each one of them and it was stablished that it has not an ethics code, mitigation plan of risk and permanent evaluations to the processes and to the personnel performance for applying corrective punctual measures, it is recommended to elaborate a training to the personnel, focused on the goals fulfilment and functions of each one of the employees, later it will proceed to an evaluation to know the training impact in the processes efficiency, to elaborate an ethics code, a plan of risk mitigation and permanent evaluations to the performance processes of the personnel, it is suggested to proceed to the socialization and the application of these ideal instruments for improving the personnel performance.