Implementación de la Unidad de Auditoría Interna para la Cooperativa de Ahorro Santa María de la Manga del Cura Ltda., ubicada en la comunidad de Santa María El Carmen Manabí

Abstract

The present thesis implementation of Internal Auditory in the Savings and Credit Cooperative Santa María de la Manga del Cura Limited located at the Santa María Community, El Carmen, Manabí, to reach efficiency, efficacy and economy, obtain reliable Financing Statements and Adequate Controls permitting to provide a degree of confidence and protection to its partners and investors. The implementation of the Internal Auditory Unit proposes to establish the Internal Auditor functions, to estate the activities to be carried out within the Auditory department and the guidelines for the permanent Internal Control. The implantation of the Internal auditory Unit will help the Cooperative in the opportune Financing-Administrative Control, the truthfulness in the Financing Statements which are the fundamental axis for the cooperative growth and the accomplishment with the Control Organisms and established laws. It is recommended to take into account the present investigation and implement the above post as a level of management advice permitting a correct decision for the accomplishment of objectives.