Auditoría integral a la Cooperativa de Ahorro y Crédito “Bashalán” Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2015

Abstract

This research was intended to carry out the Comprehensive Audit to the banking entity the Cooperativa Ahorro y Crédito “Bashalán” Ltda, from Riobamba in Chimborazo Province for the 2015 period, with the aim of assessing the banking financial and operational acts, its management and the internal control as well as supervising the fulfillment of current legislation governing the corporative banking societies. For this aim, internal control questionnaires based on the method COSO II were the research tools, which were applied to evaluate the resources management in terms of efficacy and efficiency allowing to determine the trust-level and risk-level in the given processes as a result of exerting functions of all personnel into the different departments. On the other hand, management indicators were used for measuring the goals achievement and thus, the Audit report was issued outlining the entity weaknesses and the further conclusions and recommendations for making corrective decisions to improve this banking entity management processes and the financial operations. Therefore, it is advisable for the banking entity to carry out regular audits to correct the weaknesses found in any given time and for preventing the management acts fails, by promoting processes of a good communication among the employees into the entity so that, the responsible of issuing reports on the planned activities accomplishment and the employees functions performance to be assessed, could be able to do it effectively, which will require to plan the appropriate training addressed to both the management staff and the rest of employees in order to update their knowledge for their performance improvement.