Examen de auditoría integral al componente crédito de consumo de la Cooperativa de Ahorro y Crédito “29 de Enero” de Chaguarpamba correspondiente al periodo 01 de enero al 31 de diciembre del 2013.

Abstract

This research was aimed to conduct a comprehensive audit review of consumer credit

component of the Cooperative Savings and Credit January 29 Chaguarpamba Canton for the period January 1, 2013 to December 31, 2013. This work was developed in accordance with generally accepted auditing standards, international financial reporting standards, Ecuadorian accounting standard and based on generally accepted accounting principles.

The comprehensive audit (audit internal control, financial management, compliance); an opportunity to control schemes in force in the country, companies and institutions are in the need to evaluate issues and situations administrative and financial in order to obtain certainty in guiding the actions that enable them to optimize the use of their resources and get reliable results of operations they perform, which can be achieved with the implementation of the comprehensive audit whose main purpose is to provide the final audit report with their recommendations to improve administrative, operational and accounting procedures.