Examen de auditoría integral a la concesión de créditos de consumo otorgados por la Cooperativa de Ahorro y Crédito Cámara de Comercio de Ambato correspondiente al año 2013

Abstract

This work includes a examination of comprehensive audit developed the process of granting consumer loans in the Cooperative Savings and Credit Ambato Chamber of Commerce for the year 2013 Ltda.; The analysis included financial approaches of compliance, internal control and management, evaluation was conducted in accordance with the applicable rules for each type of audit. The objective of the review was to determine the reasonableness of the figures presented in the financial statements, the degree of compliance with the laws governing the activities of the institution, implemented internal control system and the steps taken to fulfill their goals and objectives. The result of this work was the report of comprehensive audit or assurance report, whose purpose was to make recommendations aimed at improving the management of the institution.