Auditoría operacional a la Cooperativa de Ahorro y Crédito Alianza Indígena Ltda. del cantón Ambato periodo del 01 de enero al 31 de diciembre de 2014

Abstract

The present research is an Operative Audit to the Saving and Credit Cooperative Alianza Indígena Ltd. From Ambato city, province of Tungurahua, for determining critical areas in delivery, and recovery of credit portfolio, to evaluate the processes of catchment, delivery, management and recovery, to measure the effectiveness and efficiency degree with the resources were handled. For the Audit development, questionnaires of internal control were used through the COSO I method, besides flow charts in order to disseminate the following findings: the personal unknowledge of credit policies, carrying out other functions like clients support for the lack of personal there is no professional profile, it has objectives but they are not disseminated, the fulfilment of objectives and goals is not evaluated, because there is no indicators, the personal works more than eight hour without salary, the documentation delivered for a partner for obtaining a bank loan and the payment capacity of the borrower and guarantor, besides there is no financial information on time for giving new credits, the purpose of credit is unknown because it is no verified, the personal may know the credit policies handbook, have the appropriate professional profile and to be trained. The partner´s documentation should be verified before to give a credit and to keep updated the folders in order to guarantee the payment and controlling de credit purpose.