Examen de Auditoría Integral a la Cooperativa de Ahorro y Crédito 4 de Octubre de la ciudad de Riobamba año 2013

Abstract

Comprehensive Audit performs an objective and systematic evaluation of the management of human and material resources, financial in order to determine if they are handled with economy, efficiency and effectiveness, which are pursued in the different modalities of the audit including: financial audit , compliance, management and internal control. Comprehensive Audit examination is performed to the credit union October 4, beginning with the approval of the proposed theme and culminates with the issuance of the relevant report. Preliminary planning: aimed at developing a comprehensive strategy for its administration and management as well as the establishment of an appropriate focus on the nature, timing and extent of audit procedures to be applied. Execution: Here the implementation of the work programs is evident, these findings are based, quality development of these results is in accordance with the criteria of legal and technical nature.