Auditoría operacional a la Cooperativa de Ahorro y Crédito Policía Nacional Ltda., del cantón Francisco de Orellana, provincia de Orellana, período 2017

Abstract

The objective of this research was to carry out an operational audit to the Cooperative of saving and credits Policía Nacional Ltda., from Francisco de Orellana canton, 2017 period, with the purpose of optimizing administrative and financial processe, to improve efficiency, efficiency and economy of operations in the organization. Sueveys were applied to the staff and an interview was applied to the manager of the entity. The execution of the exam was structured in three phases of audit where evaluative techniques were applied with special questionnaires. The first phase corresponded to the planning where general and legal update information of the entity was collected, the audit was executed in phase two, proceeding to the internal control evaluation through the COSO III method, later the processes were identified and flowcharts were run, for consequently, use indicators to evaluate operational management and detect findings. Finally, in phase three, the results were communicated where a final audit report related to the use of resources was issued. It was concluded that the most controversial and elapsed process are the credits, it is also evident that the entity does not maintain risk prevention methods that allow risks to be identified and prevented, it also does not maintain a risk mitigation plan. It is recommended to take into account the conclusions and recommendations suggested in the final report of the work in order to improve the processes and activities of the cooperative.