Auditoría de gestión a la Unidad de Cumplimiento de la Cooperativa de Ahorro y Crédito Riobamba Ltda.; matriz Riobamba en prevención de lavado de activos período 2014

Abstract

This research titled Management Audit Compliance at Cooperativa de Ahorro y Crédito Riobamba Ltda. ; It aims to assess the degree of compliance with the rules and rules and regulations on the development of the operations of the Unit on Money Laundering Prevention. Due to the small size of the population was sampled all workers, an interview guide and internal control research method used was made: inductive and deductive and observation techniques, interview guides and audit programs with which appropriate information was obtained. The examination it was determined that the Compliance Unit of the Cooperative done efficiently their activities in a 70% agreement we indicate the internal control questionnaires applied, there is no plan annual training on prevention of money laundering, not it has its own budget allocation, and code constantly ethics which prevents the correct development of the activities of the unit why there is moderate confidence can be an improvement in the development of activities in Laundering Prevention is not updated Assets, so it is advisable to take into account the recommendations contained in the final report.