Auditoría de cumplimiento a los procesos crediticios de la cooperativa de ahorro y crédito Mushuc Runa, agencia Riobamba, periodo 2021

Abstract

The research conducted in the Mushuc Runa Savings and Credit Cooperative, Riobamba Agency, followed a Compliance Audit of credit procedures during 2021 by implementing audit phases and techniques. This process was addressed to verify compliance with current regulations and the subsequent recommendations related to the findings. The research approach of this study is qualitative and quantitative; therefore, the level of research is descriptive and based on a non-experimental and cross-sectional research design. In addition, documentary research was necessary to collect bibliographic information about the study's object. On the other hand, for collecting information, sampling was proposed according to the number of individuals labouring in the institution to be studied. Therefore, this number is equal to the study population. To conclude, the general objective of this research allowed the detection of weaknesses within the execution of the credit process, which are indicated in a report prepared after the development of the Compliance Audit of credit processes. Finally, improvement activities were recommended to improve the entity's credit procedure