Auditoría de gestión al sistema de créditos de la Cooperativa de Ahorro y Crédito CREA Ltda. periodo 2014

Abstract

This thesis entitled “Management Audit of the Credit System of Cooperativa de Ahorro y Crédito CREA Ltda. during the period 2014”, it contains general aspects of the institution, a theoretical framework that allows the brief outline of the phases of the audit process; the process comprises basically the evaluation of preliminary planning, specific planning, implementing and communicating results.

The practical study is applied to the uptake of credit needs, analysis of the borrower, approval, formalization and disbursement which together make up the credit system of the Cooperative, where the verification of existing procedures was accomplished, revision of compliance and evaluation of internal control.

With the implementation of audit programs, it was obtained the sufficient competent evidence and execution findings were determined, the final work of auditors is reflected in the performance audit report and the establishment of findings and recommendations issued with the purpose of implementing corrective actions for the shortcomings encountered and contribute to the achievement of objectives and planned goals.