Auditoría operacional a la Cooperativa de Ahorro y Crédito Alli Tarpuc, de la ciudad de Riobamba; provincia de Chimborazo – período 2013

Abstract

The research “Operational Audit to the Credit Union Alli Tarpuc” of Riobamba, Chimborazo province – period 2013, is developed with the purpose of evaluating the operational processes and determine the effectiveness, efficiency and economy with which different resources are handled different resources. The audit employed methods, techniques and tools for data collection, they were provided by staff of the institution for the verification of the hypothesis. In planning audit internal control is assessed using questionnaires, analyzing each of the components and subcomponents with the method COSO II, while in the execution of audit, narrative flowcharts that were applied to each process they were conducted to determine existing critical knots in them where we could get a series of findings and a lack of internal regulations, operating procedures, user functions, lack of policy, lack of trained personnel, among others. The research concludes with the final audit report, which displays each of the findings and recommendations determined based on RLOEPS and LOEPS, so it is suggested they should be taken into consideration by the Board of Directors, Supervisory Board and Manager and take the steps to improve the weaknesses that have been exposed.