Auditoría integral a la Cooperativa de Ahorro y Crédito “Acción Chimborazo” Ltda. de la ciudad de Riobamba, provincia de Chimborazo, período 2012

Abstract

In the present research was made an Integral Auditing to the Credit Union, or Savings and Loan “Acción Chimborazo”, Ltd, during the period 2012, with the aim to count with an effective tool, that serves to evaluate the administrative and financial management, by means of the application of the method COSO II and contributes to determine the risk and trust of the internal control. For the development of the investigation was used information supplied directly by the staff, it was applied auditing techniques, through which was obtained the objective and competent evidence, on this way it could be determined that exists deficiencies in the briefings, opportunely in the General Assembly of Members. The conclusions and recommendations were emitted with the purpose to implement corrective actions to the found weaknesses in the Evaluation of Internal Control, identified critical areas on the course of the test development, all this with the ending that the objectives of the Credit Union be accomplished and this allows for a timely decision-making.