Auditoría forense aplicada al sistema de créditos de la Cooperativa de Ahorro y Crédito Jardín Azuayo oficina-Cuenca

Abstract

This present research work entitled "to "" Forensic Audit applied to the system of credits of cooperative savings and credit Jardín Azuayo Office-Cuenca", deals with General aspects of the cooperative, a brief theoretical framework of the forensic audit process, planning, execution and communication ofresults. The objective is to review and forensic analysis to the credit system of the Cooperativa de Ahorro y Crédito "Jardín Azuayo" Office-Cuenca, to issue a report on the risks of fraud, if any, in order to improve internal controls.

As a result of the application of forensic examination to the credit system was obtained the report where there is evidence: lack of manual anti fraud that contains policies and procedures, lack of training which will prevent acts of fraud, there is a periodic evaluation of staff performance, there is a Department that handles issues related to fraud or anti fraud. Other cooperative does not have a research protocol and the application of indicators of default allows to know the equitable management of the portfolios.