Auditoría de calidad a la Cooperativa de Ahorro y Crédito Minga Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2013

Abstract

The Quality Audit aims to evaluate compliance with the requirements of ISO 9001: 2008 in the Cooperativa de Ahorro y Crédito Minga Ltda. In the development, scientific contributions of authors are presented in terms of the quality and the audit to which I have based myself to carry out my research work. It was determined through the application of programs, tests, both narrative and descriptive certificates and internal control questionnaires and the internal control evaluation through COSO I, that the Cooperative has a LOW Confidence level of 39% and an average level of risk With 61% due to certain conditions detected considering the severe breach of the requirements of ISO 9001: 2008 in the key processes to which I have focused such as the process of recruitment and selection of personnel, credits and decision making Management. At the end of the work, a report was issued to record what was detected in the investigation and application of the quality audit in its processes, in which it recorded both the shortcomings in the communication channels, the lack of recruitment policies and Selection of personnel and non-compliance by Management in the functions under its charge; With the purpose of communicating to the higher levels of the cooperative to contribute to the decision making that mitigate the detected risk.