Creación de la unidad de auditoría interna como valor agregado para el Banco del Austro S.A. sucursal Riobamba

Abstract

The creation of the Internal Auditing Unit definitively obeys to the technological changes that have been upcoming in the last years, which originate changing situations in all areas, still related to the financial system, so if we want to manage an institution with success is very important that the administration coordinate in order to the entirety managerial functions were carry out in a harmonic way, trying that the functions acting do not retrace any objectives execution. An exam results evaluation allows us to balance the future decisions avoiding risks and uncertainty, by of the application of an efficient control system. The Internal Control Unit is designed in order to facilitate the objectives achievement in one or more independent environments, but with common elements, being a group of structured and coordinate actions directed to a purpose accomplishment and also for being a tool that arises from the imperious necessity that the Bank possesses from the pro-actively effects of suppressing and/ or diminish significantly the risks to which are exposed the different departments. The great task of governing, coordinate and control the diverse functions from the Bank is not easy, the purpose of the internal control will be guided in the verification of the functions and that these has been completed the more possible efficiently way, with the execution of healthy politicians and practices. Who is expert in the analysis and experiencing in the solution of the problems will be exactly the internal auditor’s team.