Examen de Auditoría Integral del Área de Talento Humano de la Cooperativa de Ahorro y Crédito “Padre Julián Lorente”, por el periodo comprendido entre el 1 de enero y 31 de diciembre de 2013

Abstract

This is a test of integral audit in the area of human talent of the Cooperativa de Ahorro y Crédito "Padre Julián Lorente", for the period between January 1 and December 31, 2013, was developed by applying techniques and audit procedures, to provide reasonable assurance on the management of the area, and serves as orientation for taking timely action by the Administration allowing a continuous improvement of the entity, according to the strategic objectives and planned goals. The basis of the comprehensive audit examination carried out, focused as an alternative of evaluations of the system of accounting, internal control, risk management, compliance with laws, performance indicators defined for the examined area. The executed audit will serve as a benchmark for similar entities, take as guidance for its own analyses related to the topic, and allows them to execute proper management of its human capital, considered to be one of the factors driving and generators of value, allowing them to achieve institutional goals in terms of efficiency, effectiveness and economy of operations.