Auditoría de gestión al sistema de créditos de la Cooperativa de Ahorro y Crédito Jardín Azuayo Pucará

Abstract

The present thesis entitled "Auditing the Credit System of Savings and Credit Cooperative Jardín Azuayo Pucará" during the period from 1 January to 31 March 2013, contains general aspects of the cooperative, a brief theoretical framework can outline the phases of the audit process, the preliminary planning assessment, specific fieldwork implementation and communication of results. The case study is aimed primarily at credit system, in order to evaluate the process of granting and recovery of loans of the cooperative, through the verification of existing procedures, review of compliance with current legislation and control assessment internal. The outcome of the proceedings was the development of the audit report, which details the evidence and findings are communicated, and the establishment of conclusions and recommendations issued in order to implement corrective actions for deficiencies found and contribute the fulfillment of objectives and goals of the credit department.