Auditoría operacional a la Cooperativa de Ahorro y Crédito Puerto Francisco de Orellana, del cantón Francisco de Orellana, provincia de Orellana, periodo 2017

Abstract

The current research is an occupational audience of the Cooperativa de Ahorro y Crédito Puerto Francisco de Orellana, province of Orellana, 2017, with the purpose of determining the degree of effectiveness, efficiency and economy of the operations. Methods, techniques and evaluation instruments were applied using a survey, which allowed knowing the real situation of the entity in terms of the management of its internal components and at the same time, the external parameters that have an impact on the normal operation of the entity were identified. For the development of the research, evaluation techniques were applied using special questionnaires, making it possible to know the business weaknesses and to detect opportunities for improvement. The internal control evaluation was carried out based on the COSO III internal control system, evidencing significant findings. It was determined that the financial entity possesses a moderate level of confidence at a global level of 73.12%. It showed that the entity has an adequate environment related to: internal environment, a risk assessment, control activities, information, communication and monitoring of activities. Otherwise, the level of risk is moderate of 26.88%, observing that this is the risk that does not have much incidence regarding the company. We concluded that the company presents small inconveniences in its operational and control activities. It is suggested to implement the recommendations described in the audit report in which the weaknesses are mention in order to improve the control structure so that we can mitigate the risks to which the organization is exposed; to generate reliable and timely information to guide the company to the achievement of its objectives and goals.