Creación del Departamento de Auditoría Interna y propuesta de un manual para su funcionamiento en la Cooperativa de Ahorro y Crédito “Pacífico” Ltda., de la ciudad de Riobamba, provincia de Chimborazo

Abstract

This study aimed at the creation of an Internal Audit Unit and proposed manual for its operation in the Cooperativa de Ahorro y Crédito "Pacífico Ltda., In the city of Riobamba, province of Chimborazo, aims to improve the Control System Internal through the establishment of functions, attributions and obligations of the personnel of this unit, norms and procedures for the planning, execution and control of Internal Audits and special examinations required within the institution. As there were no controls to measure their efficiency and effectiveness, it was necessary to carry out an evaluation of the Internal Control Systems through applied surveys, to Management, Accounting, Credits and Collections. From this diagnostic evaluation, a series of reports related to the limited planning, organization, direction and control in their current operations arose, the same ones that ratified the need to implement the present investigative proposal. In order for the Internal Audit Unit to have a specific corporate philosophy and to adapt to the needs of the Pacific cooperative Ltda., The Internal Regulation and Internal Control Manual were determined as a reference framework for the activities of this unit ; In addition to establishing the functional organizational structure that assigns responsibilities, actions and charges to the personnel involved. This proposal will ensure a favorable impact on the operation of this Internal Audit Unit in the generation of internal evaluation and control processes to ensure that institutional objectives and targets are met efficiently and effectively by optimizing resources, minimizing risks and consolidating their transparency in The management of the funds of its partners.