Auditoría operativa a la Cooperativa de Ahorro y Crédito “Nueva Esperanza” Ltda, en la ciudad de Riobamba, período 2012

Abstract

The social purpose of a Credit Union is to cover its partner and third parties´ financial demands through credit organization activities. The formal cooperativism onset in Ecuador was in early 20th century with consumer cooperative and credit union creation promoted by the government. The present investigation poses an Operative Audit in Cooperativa de Ahorro y Crédito “Nueva Esperanza” Ltda., in Riobamba, 2012 in order that operative control and processes can be optimized efficiently and effectively. We use different tools and techniques to evaluate and analyze the different processes and operational controls in the Cooperative , as are inductive , deductive , analytic and synthetic method , in the same way we use the techniques of observation, interviews and surveys, which allowed to obtain the necessary information. As a result we obtained failures in the internal control system, absense of indicators to evaluate performance, nonexistence of manual processes and other weaknesses identified in the implementation phase. In the fulfilling of the objectives in terms of efficiency, effectiveness and economy. Finally the respective conclusions and recommendations are developed , which provide the appropriate mechanisms to achieve better performance in the processes of the Cooperative.