Auditoría integral a la Cooperativa de Ahorro y Crédito Lucha Campesina Ltda. Matriz Cumandá, provincia de Chimborazo, para el mejoramiento de los procesos administrativos- financieros.

Abstract

The present paper about Comprehensive Audit to Lucha Campesina Ltda. Savings and Credit Cooperative, Cumandá Headquarter, Chimborazo Province, for administrative financial process improvement, was carried out to overcome deficiencies found in the internal process development and make a proposal to overcome difficulties. The qualitative –quantitative method was used to analyze the problems studied and gather the variable behavior in study by making studies, interpreting data and expressing criteria to hand in the results of the audit. On the other hand, some data are measured in monetary values and percentages which have been tabulated and interpreted. The current comprehensive audit proposes alternatives to overcome the administrative, accounting, internal control problems and to give a report or opinion in order to establish improvements and positive results in the entity’s management. Several phases into permanent and current files with a comprehensive audit plan, performance, internal control, findings, so that management can know the reached results. It is concluded that the cooperative hasn’t had an comprehensive audit causing that it doesn’t have an indispensable administrative tool to evaluate the entity’s management and making decisions. From the results, conclusions and recommendations emitted it is pretended that enterprise to implement corrective actions to the weaknesses in order to reach the Cooperative strengthening and get a control in the transactions that it carries out reaching the optimization in the usage of the resources that it owns.