Auditoría operacional a la Cooperativa de Ahorro y Crédito “Crecer - Wiñari” del cantón Riobamba provincia de Chimborazo, período 2013

Abstract

This research aims at conducting an Operational Audit to the Credit Union “Crecer-Wiñari”, canton Riobamba, Chimborazo province, period 2013 to assess the afficiency, effectiveness and economy to help improve the operations of the institution. The evaluation was conducted base don information provided by the staff of the cooperative, which has the same qualitative and quantitative approach, since it is based on the recovery of indicators that will be useful when communicating results. Internal Control Assessment was base don the COSO II method, yielding the following results; the lack of a Code of Ethics governing the conduct of staff; lack of training for staff which measure the degree of performance-; there is no Manual Functions; absence of a Staff Manual Recruitment; Credit risk for non-payment; lack of establishment of management indicators that may affect compliance with institutional goals and objectives. The manager of the cooperative is suggested to consider the findings and recommendations contained in the Final Audit Report, in order to take corrective actions to improve certain critical áreas and contribute to the achievement of goals and objectives of the cooperative.