Auditoría operacional a la COAC Educadores de Chimborazo, de la ciudad de Riobamba, provincia de Chimborazo, período 2020

Abstract

In this research work, an operational audit was carried out on the processes that lead to the correct functioning of the daily operations of the Credit and Collection area of Cooperativa de Ahorro y Crédito Educadores de Chimborazo in Riobamba city in the period from January to December 2020, in order to evaluate the internal control system, aimed at improving the effectiveness, efficiency and economy of operations and their resources; internal control was evaluated through questionnaires based on COSO I and management indicators were applied to measure the degree of compliance with the goals and objectives set by the institution, the deductive method was also used, verifying each process referring to the granting of credits and portfolio recovery. For a better cooperative approach, an analysis was carried out that starts from the problem at Global, Latin American, and Country levels, particularly at the institution where the research was carried out, in addition, the qualitative research approach was applied since the information was collected using audit techniques of the processes that the entity has carried out, and the potential problems were determined. As result, several findings were determined, among the main ones: the Internal Control System presented a moderate level of confidence, it was found that the entity does not have a process manual and that it does not apply management indicators, in the same way, it has been detected shortcomings in the collection and preparation of credit documents. Therefore, it was recommended to the highest authority to comply with the opinions of the audit report and implement the procedures manual to improve the execution of the entity's operations