Auditoría administrativa a la Cooperativa de Ahorro y Crédito Luis Felipe Duchicela XXVII de la parroquia Cacha del cantón Riobamba, provincia de Chimborazo, período 2013

Abstract

The present research paper focuses on the development of an Administrative Audit done to La Cooperativa de Ahorro y Crédito Luis Felipe Duchicela XXVII (A Savings and Credit Cooperative) during the year 2013. This Cooperative belongs to Cacha, Riobamba, Chimborazo Province. This Audit was performed in order to evaluate the efficiency, efficacy and economy of the administrative activities as to foster opportunities of improvement and innovation of processes. This should help by preventing and supervising, according to case, to counteract deficiencies and irregularities. This research starts from identifying the institutional problem through the use of interviews and questionnaires for internal control. They allow collecting bibliographical data for the execution of the Administrative Audit. It is decided to use the deductive method and the theoretical method as systems to develop this research. The proposal has five stages: the first stage allows the acknowledgement of the adequate functioning of the cooperative and the identification and comprehension of the facts, activities and practices which influence the development of the audit; the second allows revising the objectives, polices and other legal provisions, the third one is oriented toward the evaluation of the internal control according to the method COSO I; the fourth stage directs the deep study on the critical areas; and in the last stage, the results are presented. It means the audit report. The audit report is the result of a process of evaluation and will be a good tool for and adequate decision making that allows improvement in the administrative activities in the cooperative. All this has the purpose of offering an adequate service to associates customers.