Diseño de un departamento de auditoría interna en la cooperativa de ahorro y crédito Indígena Sac Ltda., agencia Riobamba, en la ciudad de Riobamba, provincia de Chimborazo

Abstract

COAC Indígena SAC Ltda., Riobamba Agency, does not have an Internal Audit Department, leading to negative outcomes such as staff non-compliance with tasks and functions and improper use of resources, which hinders effective decision-making. This research aimed to design an Internal Audit Department for COAC Indígena SAC Ltda., Riobamba Agency. The methodology used a qualitative and quantitative approach, with an exploratory and descriptive research level. It employed a non-experimental cross-sectional research design over a specific period without manipulating the variables. This research aimed to solve problems using inductive, deductive, analytical, and synthetic research methods. The study population included all the institution staff. Information was gathered through research techniques such as interviews with the Agency Manager and surveys administered to all employees, using interview guides and respective questionnaires. The research found that the cooperative lacks an internal control department, leading to issues such as task duplication, evasion, and misallocation of functions by staff, improper use of institutional resources, and consequently, an impact on customer service. It concluded that the absence of an Internal Audit Department prevents the Agency Manager from improving internal decision-making regarding administrative, financial, and operational matters of COAC Indígena SAC Ltda., Riobamba Agency, and from adequately controlling staff performance and resource use