Propuesta de creación de la unidad de auditoria interna en la Cooperativa de Ahorro y Crédito “Acción y Desarrollo” de la ciudad de Riobamba, provincia de Chimborazo, período 2015

Abstract

The present degree work is the Proposal of Creating the Internal Audit Unit in the Savings and Credit Cooperative “Acción y Desarrollo.” Ltda, of the Riobamba city, Chimborazo province, period 2015. To optimize processes, asses levels of efficiency, effectiveness of administrative, financial management, and ultimately the level of compliance with the legal statute. A market study was conducted, using techniques such as observation, surveys and interviews, that was used to developing the logistics aspects, such as: Physical space, the Organic location, the furniture, the equipment, and the office supplies that will build the Internal Audit Unit, the human aspect, the personnel who will work on this unit, It will be a team of professional quality, which must meet the respective requirements and profiles, that demand each position, the financial aspects, It was established through a budget for the implementation of the internal audit unit. Quantifying the positive contributions that generated the creation of the Department of Internal Audit, the costs and the feasibility, it is recommended to the managers of the “COAC” (Savings and Credit Cooperative) “Acción y Desarrollo.” Ltda, take into a count this Proposal.