Auditoría operacional en la Cooperativa de Ahorro y Crédito Indígena SAC Ltda, y su influencia en el mejoramiento de los procesos administrativos y financieros comprendidos del 01 de enero del 2012 al 31 de diciembre del 2012 en el cantón Pelileo, provincia de Tungurahua

Abstract

This research is addressed to make an Operational Audit at the Credit Union SAC INDIGENA Ltda. This proposal is carried out through the implementation of surveys and interviews to the manager of the Institution. From this study, inductive methods, techniques, internal control questionnaires and evaluation system with the COSO I (Committee of Sponsoring Organizations of the Tread way Commission) were used; as well as programs and instruments to collect information, the phases of the operational audit, and determination of the depth examination of critical areas. An operational audit from administrative and financial processes was carried out in order to improve both the effectiveness and the efficiency of the cooperative, this research will detect and identify the weakness that are within the operations, determining this way the general objective of the audit implementation; and finally make relevant recommendations. After the study, it is recommended to perform an audit in order that the high command of the institution to make sound future decisions and implement them.