Auditoría integral a la Cooperativa de Ahorro y Crédito Producción Ahorro Inversión Servicio P.A.I.S. Ltda., cantón Riobamba, provincia de Chimborazo, período 2015

Abstract

The Integral Audit to the Cooperativa de Ahorro y Crédito Producción Ahorro Inversión Servicio P.A.I.S. Ltda., from Riobamba city, Chimborazo province, in the period 2015, was carried out with the purpose of evaluating financial operations, administrative management, internal control and compliance review of the current regulations that controls the Cooperative. Internal control was applied under the COSO II methodology, to evaluate the efficiency and effectiveness of the management of its resources, allowing the identifications of the confidence and risk level in each of the internal components of the entity, in addition, financial and management indicators were used in order to measure the fultillment of the stated objetives. Finding as most relevant findings the non-fulfillment of the objetives and the absence of a contingency plan. Subsequently, an audit report was issued with the respective conclusions and recommendations that help the decision making process at the management level to improve the administrative, financial and operational processes. It is recommended to the Cooperativa de Ahorro y Crédito Producción Ahorro Inversión Servicio P.A.I.S. Ltda., to provide openness to internal and external permanent evaluations that are in the benefit of the entity, because the management of its resources, compliance of its actions and the level of efficiency of its internal control system have not been evaluated in previous periods from a different perspetive.