Auditoría operacional a la Cooperativa de Ahorro y Crédito “Acción y Desarrollo Ltda.”, del cantón Riobamba, provincia de Chimborazo, período 2012

Abstract

The objective of this paper was to develop an Operational Audit in the Savings and Credit Cooperative “Acción y Desarrollo” in the city of Riobamba. In order to do this, the company’s current situation was determined, and it could be observed the inexistence of a management plan for the administrative and financial processes which allows making decisions for the strengthening, management, and use of human, material, and financial company resources. After applying Chi- square statistics methodology, proving the alternative hypothesis and rejecting the null research hypothesis could be done. During the development of the present Audit in the Savings and Credit Cooperative “Acción y Desarrollo”, auditing techniques such as internal control questionnaires, indicators, narrative identity cards, and flowcharts were necessary to understand, manage, and evaluate the administrative and financial processes of the institution. By applying an Operational Audit in the Savings and Credit Cooperative allows improving administrative and financial processes which are managed in the institution. This Audit permits evaluating and controlling all the activities performed there. It becomes, this way, a predominant tool to achieve efficiency, effectiveness and economy of the managed processes in the Cooperative. It is recommended that Savings and Credit Cooperative “Acción y Desarrollo” apply an Operational Audit in order to have a control tool that allows improving the administrative and financial processes so that it influences positively on the proposed objectives of the institution.