Auditoría Integral a la Matriz de la Cooperativa de Ahorro y Crédito “San José” LTDA., del Cantón San José de Chimbo, Provincia de Bolívar, período 2011.

Abstract

The present investigation work is an “Integral Audit to the Head Office of the Saving and Credit Cooperative “San José” LTD, from San José de Chimbo Canton, Bolivar province, period 211.” It permitted to prove the reasonableness of the financial information, the efficacy, efficiency and economic viability in the resources management and the adherence of the economical operations to the countable, administrative and legal regulations which are applicable for an effective decision taking to improve its productivity. The investigation started from a situational diagnostic, which allowed to know the weaknesses, threats and risks that the Cooperative faces in the environment where it is developed, evaluation of the Management Human Talent and Credit areas through the application of internal control questionnaires COSO II-ERM, application of management indicators, work papers of the more meaningful accounts which are part of the Financial States, financial analysis and other audit techniques. The Integral Audit was developed through the information provided by the SCC (Saving and Credit Cooperative) “San José” LTD, interviews to principals, direct observation, and bibliographic and virtual material. The execution of the Integral Audit constituted an important tool since it permitted to know and evidence the execution process carried out to the administrative, financial and legal management giving as a result the final audit inform, where conclusions and recommendation were established, that allow to keep and improve the handing of economic, financial and human resources of the SCC “San José” LTD.