“Examen de Auditoría Integral al área de crédito de la Cooperativa de Ahorro y Crédito Sisay Kañari, provincia de Cañar, cantón Cañar, año 2013”

Abstract

The present research work was focused on the application of an Integral Auditory Assesment test to the credit section of the Cooperativa de Ahorro y Crédito Sisay Kañari, in the province of Cañar, Town of Cañar, year 2013”, thru the use of the integral auditory process in which a systematic set of auditory procedures are followed, in order to collect both enough evidence and accuracy to be able to give an auditor`s report and opinion on relevant aspects of the organization. The auditor`s report is an opportunity to improve the institution, since this determines both the necessary actions to be put into place and the people responsible for them to get the progress and growth of the institution as a whole. For all that it was mentioned above the application of an integral auditory process is vital because it will allow the improvement and growth of any organization in which it is applied.