Auditoría operativa a la Cooperativa de Ahorro y Crédito “Lucha Campesina Ltda.”, del cantón Cumandá provincia de Chimborazo, período 2013

Abstract

This research project is an “Operative Audit for COAC, “Lucha Campesina Ltda”, in the city of Cumandá, in the province of Chimborazo, period 2013”, its objective is to assess operative processes, and measure the efficiency level, processes efficacy which contribute to institutional improvement. Assessing was carried out by staff of the organization especially people of Credit, Training and Services Department based on information given. This is a quantitative and qualitative study based on data collection with number and no number measuring in order to verify the hypothesis. The method COSO II was used for Internal Control Assessing. The result was that the Credit Unit does not have a processing manual; the functioning manual is not updated, lack of training plans and a matrix and mechanism of identification; assessing to answer the risks that could affect institutional goals and objectives. Flowcharts have been designed for assessing which allow identifying the critical knots in the processes. The con conclusions and recommendations presented in the audit final inform aim to take corrective actions in order to improve the critical areas determined, and then to contribute to growing and accomplishment of institutional goals and objectives.