Browsing by Author "Vanegas Matute, Libia Fabiola"

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    Estudio e implementación de una unidad de auditoría interna de la Cooperativa de Desarrollo de la Comunidad de la Parroquia Santa Ana CODESA
    (2015) Vanegas Matute, Libia Fabiola; Machuca Machuca, Diana Angélica
    This thesis was developed based on the current situation of the Cooperative Development Community Parrish Santa Ana CODESA , in order to implement the Internal Audit Unit and develop a procedure manual for the unit. To create the unit and development of the manual, the theoretical basis related to the rules for the internal audit unit were considered, internal control and the activities to develop, considering the legal basis of the cooperative and its own guidelines of the activity; furthermore, concepts and techniques for the appropriate performance of the professional who will carry out the functions of internal auditor. Finally, the procedures manual of internal audit unit was developed , the one which consists on the functions of the internal auditor , the structure of the unit, the audit process to hand in a report and it will be a support for the Cooperative administration in decision - making.