Examen de Auditoría Integral al Área de Cartera de Crédito de la Cooperativa de Ahorro y Crédito Minga Ltda., correspondiente al periodo 2013

Abstract

The present paper was carried out in the Minga Ltd. Savings and Loan Cooperative, an integral auditing examination in the Documentary Credit Department was carried, out, within the period 2013, it was implemented the integral auditing process, as an alternative of modern monitoring, applying the four audits such as: Financial Audit, Internal Control Audit, Compliance Audit and Management Audit. With the Financial Audit application was evaluated objectively the reasonableness of balances of the Documentary Credit account indicated in the balance sheet. The Internal Control Audit allowed evaluating the internal control system presented in the institution, through COSO method components applying internal control questionnaires, analyzing the confidence level and risk. With the Compliance Audit implementation was evaluated the compliance of the laws, rules, and more regulations controlling the institution, specifically the compliance of the rules and manuals in the Documentary Credit Department. In the Management Audit was carried out a brief Strategic Plan analysis 2010 – 2014, where strategic objectives were aimed to the Documetary Credit Department, indicators and variables were recognized and also it was evaluated the level of compliance efficient and effective. The implementation of an Integral Auditing Examination, guarantees an assurance service, recommending integral corrective actions, which will guide the good progress of the organization.