Proyecto de creación del Departamento de Auditoria Interna en la Cooperativa de Ahorro y Crédito San Miguel de Pallatanga Ltda., cantón Pallatanga – provincia de Chimborazo

Abstract

The Savings and Credit Cooperatives seek to ensure its associates, efficient and effective management of its resources. In order to accomplish this objective; the Law of Popular and Solidarity Economy empowers mandatory implementation of an Internal Audit Department for the cooperatives complying with the provisions of Article 123. The saving and Credit Cooperative, San Miguel de Pallatanga after going beyond the limits that were set into the article previously mentioned by the Organic Law of Popular and Solidarity Economy, LOEPS (its equivalent Spanish acronym), takes into account the implementation of this Department, to make this possible there were conducted surveys, which were taken as a basis to determine that the Pallatanga population is aware about of such important role that the Internal Audit Department will perform once implemented. After examining the conceptual Framework, professional profiles, budgets and activities of the Internal Auditor, it was put into consideration a manual for the Internal Audit Department, based on the International Standards on Internal Audit in which is pointed out the nature of the position, subordinates, responsibilities, authority, relationships with the personnel of COAC (Savings and Credit Cooperative), job requirements and the main functions of the Head Auditor, Audit Supervisor and operative personnel. This manual will contribute to the internal audit department to develop its activities in accordance with legally established regulations.