Auditoría Operativa al proceso crediticio de la Cooperativa de Ahorro y Crédito Andalucía Ltda., cantón Quito, provincia de Pichincha. período Agosto 2009 - Agosto 2010

Abstract

The following investigation “Operating Auditory for Credit Procedure at Cooperativa de Ahorro y Crédito Andalucía Ltda., settled in the city of Quito, Pichincha Province, during the period August 2009-2010. Cooperativa de Ahorro y Crédito Andalucía Ltda., is a non – profit private law entity for mutual cooperative association; its objective is to provide common benefit to its associates by means of lending for economic growing. The cooperative contextual frame of this research contains the following elements: Historical account, Law base, Institution’s objectives, Mission, Vision, Principles, Services, Institution Credit Manual, Institution’s Internal and external analysis. The operating audit frame also provides with historical antecedents, concepts, definitions, importance, characteristics, methodology, auditing phases, norms, techniques, auditing programs and procedures, auditing findings, and auditing reports. Once the research has been carried over, the following proposal is presented to the General Assembly of Associates to: strengthen internal control system for providing fulfillment of their objectives; set authorization for crediting process; and give process continuation. Each one of these proposals is set out for improving Cooperativa de Ahorro y Cédito Andalucía Ltda's responsibilities. It is recommended that the General Assembly of Associates together with General Director make decisions for accepting and putting the above proposals into practice.