Auditoría integral a la Cooperativa de Ahorro y Crédito 1 de Julio, parroquia Santa Rosa, cantón Ambato, provincia de Tungurahua, periodo 2017

Abstract

The purpose of this degree work is to carry out an Integral Audit of the Savings and Credit Cooperative 1 de Julio, Santa Rosa Parish, Ambato Canton, Tungurahua Province, 2017 period, to determine the efficiency in administrative management. For the investigation, information from the institution granted by the cooperative staff was used, Internal Control questionnaires were applied based on the COSO I method to establish the level of risk and trust within the entity, in addition interviews and surveys were applied to the staff of the cooperative and the general manager, financial and management indicators were used, In addition, substantive procedures were applied such as compliance, Audit standards that allowed to evaluate the processes and administrative, financial, management and compliance information with a view to determining the level of truthfulness, integrity and reasonableness, reflecting the most relevant findings in the audit report, such as: the financial department has not established internal control measures for the reasonable security of financial statements, there is no adequate management of resources, it does not have a Risk Plan that helps to detect, prevent and control risks to that is subject; In addition, it does not have sufficient internal legal regulations that can correctly govern its operations. It is recommended that managers strengthen and maintain an Internal Control system in order to ensure that administrative and financial management is carried out efficiently and effectively.