Auditoría Integral a la Cooperativa de Ahorro y Crédito Politécnica de Chimborazo Ltda., cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The objective of this research is to carry out an “Integral Audit to the Politecnic of Chimborazo credit union , Riobamba Canton, Province of Chimborazo during the 2015 period. “whose purpose is to evaluate the level of administrative , financial and compliance management , framed under the internal and external regulations in force for this type of financial entities. For the development of this research, Internal Control questionnaires were used applying the COSO III, method, beside that Audits were made: financial, management and compliance, with the application of techniques, which allowed to synthesize the information in order to determine which are the factors that affect as critical points summarized in the final report of the audit. In summary, the present audit performed on the entity, have determined different eventualities related to the financial, administrative and operational aspect, which have served to identify failures in function at the level of efficiency and effectiveness in the operations, as well as to the fulfillment of the objectives and institutional goals aimed at the economic strengthening of the financial institution.