Creación de la Unidad de Auditoría Interna para la Cooperativa de Ahorro y Crédito “Fernando Daquilema” Ltda., del cantón Riobamba provincia de Chimborazo

Abstract

This research is focused on an “Internal Audit Unit Creation for the Fernando Daquilema Savings and Credit Union in Riobamba city, Chimborazo Province”, its objective is to improve the administrative, financial management and partners’ services benefit. Control need and risks level dosing in the Cooperative were detected in order to support the research, to do this Internal Control Systems evaluation was performed through the special questionnaires method which were applied in the main areas of the institution including: Management, Accounting, Credits and Collections, from this recognized assessment a series of reports related to the lack of planning, organizing, directing and controlling operations appeared, these reaffirmed the need to implement an Internal Audit Unit and led the way clearly to address the research proposal. In order to ensure that the Internal Audit Unit has a specific corporate philosophy according to the Fernando Daquilema Cooperative needs; the mission, vision, values, goals, Internal Regulations, and Internal Control Manual were determined as a reference where the activities in this unit are consolidated, furthermore, the functional organizational structure is established which assigns responsibilities, actions and positions for the staff members involved. The specific proposal ensures a favorable impact on the operation of this Unit, since if Fernando Daquilema Cooperative has an Internal Audit Unit, it will benefit of a permanent consultancy and accountancy process, with a view to achieve the objectives and institutional goals efficiently and effectively by optimizing resources, minimizing risks and strengthening transparency in the partners’ funds management.