Auditoría de cumplimiento a los procesos de microcrédito de la Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Pastaza, agencia Tena

Abstract

The Credit Union of the Small Company Pastaza Tena Agency is a private institution that is responsible for conducting financial intermediation; He has presented several problems arising from the non-application of the rules properly; by necessitating the implementation of a Compliance Audit to the Processes Microcredit. The theoretical framework was established with the concepts necessary for the development of the subject as is the Compliance Audit still checking or reviewing financial, administrative, economic operations and other measures of an entity, to establish that such operations are carried out in accordance the laws, regulations, bylaws and procedures applicable to it; and the objectives, classification and stages thereof. In the methodological framework it was routed by hypothesis, descriptive and field research; using the methods, techniques and tools used in the development of this topic. In the proactive audit framework, the phases were developed in primary general diagnosis of the entity was made, the components are determined audited and assessed the Internal Control System has determined that the confidence level of 81.33% and the risk level is 18.67%. In the implementation phase the fulfillment of the functions of the credit committee evaluated giving average 76.67% compliance and a breach of 23.33% registered for not complying with the rules of conduct related credit committees.