Auditoría integral a la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda., del cantón Ambato, provincia de Tungurahua período 2014

Abstract

The actual work's title has a goal to design a business plan for the Cooperativa de Ahorro y Crédito Kulki Wasi Ltda., Ambato canton, Tungurahua province, 2014 period, its objective is to verify the compliance of the procedures of the establish control for the administration and determined the level of trust of the administration and financial information, measure the level of efficiency and efficacy of the development of each of the functions and compare the current normative and the right use of the resources given for the credits. For its development we used the internal control of the financial audit, compliance and the management through it, we could of established the following findings: deficiencies related to the application of rules, handbooks, regulations, there is not an reinforcement of the ethical values, delegation of authorities, employees rotation, there is not capacitation and evaluation of employees. The provision to unpaid accounts it's not calculated therefore, it is not establish the ones that are determined by the Codigo Organico Moneterio y Financiero, the Codigo del Trabajo for the employees that work more than 8 hours a day affecting that the cooperative run well. The recommendations to follow are, correct the weaknesses and deficiencies detected, implementing efficient corrective actions that allows improvement of the operation and working with quality products and services.