Propuesta de creación de la Unidad de Auditoría Interna en la Cooperativa de Ahorro y Crédito “Fernando Daquilema” Ltda., período enero – abril 2013

Abstract

Currenthy the SACC “Fernando Daquilema” Ltda., does not have a continuous advisory body to ensure an adequate internal control system, so that an analysisof the main problems facing the Institution, we determined the importance of carry out this study, considering that Internal Audit is one of the key constituencies of an organization. The proposal to create the Internal Audit Unit in the SACC “Fernando Daquilema” Ltda., due to the current requirements, the economic, social and business strategy to serve the decision-making that has become a major needs of the organization due to the rapid growth, the large volume of transactions, activities, daily movements and various staff functions requireadequate control to mitigate risks of any magnitude and maintain timely and reliable information internal and external use. This control unit is designed to facilitate the achievement of common objectives in various areas within the entity, being a set of structured and coordinated action aimed at the same end. For the proposal to create the Internal Audit Unit has conducted an analysis of the areas of interest within the entity for which we propose the structural and functional design of the audit team, as well as a financial budget, the same as is directly related to the creation itself and the elements necessary for its operation. It recommends the creation of Internal Audit Unit to detect and correct weaknesses, prevent loss of resources and recommend appropriate actions for optimal decision making. Internal controls in each area will serve as filters to possible irregularities in later earned resources to the entity and causing unreliable information.