Auditoría operacional a la Cooperativa de Ahorro y Crédito “Riobamba” Ltda, oficina matriz, período 2012

Abstract

The present paper is an operational audit at the main Cooperativa de Ahorro y Crédito Riobamba office, in the city of Riobamba, Province of Chimborazo, in 2012 to evaluate its operation and objective achievement efficiency, effectiveness and economy. The process, operation and activity research and analysis in the functional areas were carried out emphasizing the internal control. The audit consists of four phases: first, background information; then programs of each phase and area to be evaluated, internal control questionnaires; next planning memorandum, indicators were applied so that development can be evaluated and the information can be verified in the internal control; in the last phase, the results were shown by means of a final audit report determining the audit findings and weaknesses. The lack of internal control in some credit-area processes, the lack of training planning and staff performance and the lack of systematized staff induction processes were identified in the final report audit, that is why, it is recommended to improve the internal control in the processes mentioned above.