Auditoría operacional al Departamento de Crédito de la Cooperativa de Ahorro y Crédito “Fernando Daquilema” Ltda., matriz Riobamba período 2012

Abstract

This research work “Operational Auditing to the Credit Department of savings and Credit Cooperative “FERNANDO DAQUILEMA” Ltd., matrix Riobamba, period 2012, has the purpose to evaluate the processes and procedures of the various credits and establish the degree of efficiency, effectiveness and quality of procedures that contribute to the improvement of operations and resource optimization. The information was performed based on the provided information by members of the Department, the same as for the evaluation of internal control was based on the COSO I method, resulting in defaulting processes and procedures of the manual credit, high rates of defaults, incomplete documentation provided by the partners and failure approval levels. For the procedures evaluation have been developed narrative processes and compared with the flowchart provided by the entity, which let us to identify the critical problems existing in them. It is suggested to General Manager and Business Head of Saving and Credit Cooperative “FERNANDO DAQUILEMA“ Ltd., matrix Riobamba, consider the findings and recommendations contained in the final audit report, in order to take appropriate corrective actions for the improvement of certain critical areas and contribute to the fulfillment of institutional goals and objectives