Examen de auditoría integral a la cooperativa de ahorro y crédito Mushuk Pakari. Provincia de Imbabura cantón Otavalo área de cartera año 2013.

Abstract

This work focuses on the realization of a Comprehensive Audit Review the Cooperative Savings and Credit Mushuk Pakari of Imbabura, with its headquarters in Otavalo, in the period between January 1 and December 31, 2013, in compliance with established procedures and development phases of the audit. Cooperative Being an organization that belongs to the popular and supportive financial sector, is an organization that engages in financial intermediation and social responsibility with its partners; through examination of Integral Audit loan portfolio, within four types of audits are evaluated: in Financial Auditing the reasonableness of the accounting balances verified; the Auditing Internal Control system structure of internal control and its operation for the achievement of corporate goals was assessed; on Compliance Audit found that the operations and activities were conducted in accordance with applicable internal and external legal regulations; and, Auditing, efficiency, effectiveness and quality was evaluated in meeting the goals and objectives proposed in 2013, related to the institutional mission and vision.