Auditoría Integral a la Cooperativa de Ahorro y Crédito Mercedes Cadena Ltda., cantón Guamote, provincia de Chimborazo, período 2015

Abstract

In the present investigation, an integral audit was conducted to the Cooperativa de Ahorro y Crédito Mercedes Cadena Ltda. Guamote Canton, Chimborazo Province, in the period 2015, in order to measure the reasonableness of financial statements, the achievement of objectives and targets In terms of efficiency, effectiveness and compliance with the current regulations of the entity. For its development, internal control questionnaires were elaborated through the application of the COSO II method. Financial Audit, Management Audit an Compliance Audit procedures were used in order to obtain sufficient and competent evidence, determining the different findings such as: Failure to comply with the manual Of designated functions with the activities of the personnel, lack of a training and development plan for the personnel of the cooperative, the credit personnel does not have the professional profile able to carry out the activities of this position, Nonobservance of the Internal and External Regulations Applicable to the entity, among others. It is recommended to apply the established functions manual, to carry out a budgetary planning for the training of the collaborators of the entity, it is recommended to hire staff with professional profile with knowledge of the credit area and to permanently socialize the changes in the reforms of the laws, Internal and external regulations and regulations issued by the Superintendency of Popular and Solidarity Economy.