Auditoría operacional al departamento de créditos de la Cooperativa de Ahorro y Crédito “Mushuc Runa” Ltda., agencia Riobamba, de la provincia de Chimborazo, período 2013

Abstract

The following research was conducted at Savings and Credit Cooperative “Mushuc Runa” Ltda. Riobamba Agency. It was made through the development of an Operational Audit to Credit Department, with the purpose of assessing the loan process also proceeding to the formulation of recommendations related to found deficiencies. The level of present research is descriptive, based on a field study through primary sources such as: interviews and direct observation applied to people whom are responsible of evaluated procedures. To develop the sources useful for getting a deeper knowledge about the object of study and data collection, besides the non probability sampling was used due to the number of members of Administrative staff that is equal to the population number. As a general conclusion it establishes that the overall objective of this study allowed to detect weaknesses in administrative and financial processes, describing and characterized the through the prepared report as result of the Operational Audit which was applied for this purpose. Finally some recommendations are established to assist the cooperative to improve and for appropriate decision making by the directors of the institution