Auditoría a entes del Sector Cooperativo de Ahorro y Crédito aplicado a una Unidad Operativa de la Cooperativa Jardín Azuayo

Abstract

Because of the value that cooperatives have gained in our environment, it is important to know whether these entities that collect savings, reliable and able to meet the expectations afforded to members.

The main objective of this work is to validate an audit methodology to an operations unit of Cooperativa de Ahorro y CréditoJardínAzuayo for the period 2011 and issue a reasonable criterion Agency situation and strengthen the weaknesses are, and, deviations should submit appropriate recommendations.

The research methodology used to obtain results, is the description of the institutional framework of local sector savings and credit cooperative that develops in the first chapter, the second chapter is detailed audit methodology used, which consists of the following phases: planning which is divided into Strategic Planning and Detailed Planning, Execution, Completion of the audit, and monitoring of compliance with the recommendations if any. In the third chapter presents the application of this methodology Yanuncay Audit Agency and the fourth chapter contains the conclusions of the work. What is sought is to validate the methodology presented and serve as a means of early detection to identify potential problems preventing them grow and ensure the solvency, soundness and integrity of the cooperative, providing a valuable tool for sound decision-making of their managers.