Auditoría administrativa en la Cooperativa de Ahorro y Crédito Lucha Campesina del cantón Cumandá, provincia de Chimborazo, periodo año 2015

Abstract

The administrative audit in the Lucha Campesina Bank of Savings and Loan of Cumanda Canton, Chimborazo Province in the period 2015 in order to verify, evaluate and control the whole activities performed in the cooperative getting a great efficiency, effectiveness and economy in the achievement of its goals and objectives. This investigation in developed under accepted auditing principles, standards and code of ethics, contributing to the knowledge to understand the responsibility and benefits to generated the proposal. It was developed a preliminary diagnosis that help to know the actual situation of the cooperative applying questionnaires of internal control through COSO I, getting relevant findings about the development and the functioning of the financial entity base on the review of certain administrative areas identifying the lack of coordination, assessment, control and communication between the high authorities and the staff of each department since they should mention the situations that generate progress. It is recommended to follow up on the implementation of the recommendations made in the audit report, to ensure efficient operation and internal and external customer satisfaction.