Auditoría integral a la Cooperativa de Ahorro y Crédito “Sumac Llacta” Ltda., de la ciudad de Riobamba por el período comprendido entre el 01 de enero al 31 de diciembre del 2014

Abstract

This research objective is to conduct a Comprehensive Audit in the “Sumac Llacta” Ltd. Savings and Credit Union, since it is a fundamental tool which contributes to the administrative, financial management, current regulations compliance, and optimal decision-making, by applying the COSO (Committee of Sponsoring Organizations) method in order to determine the risk and trust of the internal control. Information provided by the institution personnel was used for the research development. Audit techniques such as questionnaires, interviews and matrices were used to obtain obvious and competent facts, in this way deficiencies in the Unit management were identified, detailed in the findings, and promptly reported by the audit report. The conclusions and recommendations were issued in order to implement corrective actions for the weaknesses found in the evaluation of internal control and critical areas identified during the test development, with the purpose of meeting the objectives of the Unit and apply timely decision making.