Auditoría operacional al Monte de Piedad del Banco del Instituto Ecuatoriano de Seguridad Social agencia Riobamba, provincia de Chimborazo, período 2013.

Abstract

The present investigation work has as topic: Operational Auditing to the Mount of Piety of BIESS (Banco del Instituto Ecuatoriano de Seguridad Social), Riobamba Agency, Province of Chimborazo, period 2013, this investigation was made with the aim to evaluate the efficiency, efficacy, and effectiveness of the processes and procedures, from the provision of securities system, with the finality to measure the level of performance of the unit and their members. The level of the presented investigation is of type descriptive, founded in a field study because of the predominant use of primary sources, interviews and direct observations. For the development of the theoretical framework was mentioned as antecedents some definitions from several authors related to the topic. As result of the work is presented the development of three phases of the Operational Auditing: Preliminary Planning, Specific Planning and the Test of the critical areas, ending with the determination of findings and presenting the final report of auditing at the end. As a general conclusion is established that existent weaknesses have been detected in the internal control of the provision of securities system of the Mount of Piety, Agency Riobamba of BIESS; by describing and characterizing them, trough the prepared report as result of the operational auditing applied for such end. In addition the pertinent recommendations are embodied to improve the procedures and the internal control system, on this way the same are executed in virtue of the reaches of the objectives of the public entity.