Auditoría operacional a la cooperativa de ahorro y crédito Credil Ltda., del cantón Salcedo, provincia de Cotopaxi, período 2019

Abstract

The Operational Audit allows to evaluate of the degree of efficiency, effectiveness, and economy with which the operations of the Cooperative are being executed and through an audit report communicates the findings of the operations that hinder institutional growth. The objective of this research was to develop an Operational Audit to the Cooperative de Ahorro y Crédito Credil Ltda., Salcedo canton, Cotopaxi Province, period 2019, in order to evaluate and determine the level of efficiency, effectiveness, and economy of the operational processes. The methodology used is based on a mixed research approach, an exploratory and descriptive research level, a non-experimental design, an applied study type, the research methods were historical-logical, deductive and inductive, analytical and synthetic. The Operational Audit process was developed in three phases: Phase I Planning, which is divided into preliminary planning where the general information of the entity was known through the application of research techniques such as direct observation and interview; in the specific planning the Internal Control System was evaluated through the application of questionnaires based on the COSO II method; In Phase II Execution, narrative charts and flow diagrams of the operational processes were developed, as well as management indicators were applied; in Phase III Communication, the final audit report was prepared with the findings identified in the previous phases, with the following results: in the Internal Control System it has a confidence level of 87% and a Risk level of 13%; in the situational evaluation the weaknesses were about the members of the Cooperative are unaware of the mission and vision, no Operational Audit has been executed, it does not have an updated structural organization chart, performance evaluations are not performed, compliance with the objectives is not evaluated, credit risk arises more frequently, no follow-ups are performed on loans granted. This type of audit makes it possible to determine these and other deficiencies, which is why its application is recommended, this research being a basis for future research