Examen Especial de Auditoría Integral a la Cartera de Crédito de la Cooperativa de Ahorro y Crédito Patria Ltda. Provincia de Chimborazo, Cantón Riobamba correspondiente al período del 01 de enero al 31 de diciembre del año 2013.

Abstract

This research was made to the Cooperative Savings and Credit "Patria" Ltda., by applying integral to audit the loan portfolio , because this model does not apply in the environment and has been run before in the cooperative. The executing comprehensive audit, it was applied differently: Financial Audit, Audit of Internal Control, audit compliance and audit management. Financial audit determined the reasonableness of management of the cooperative credit account. The audit of internal control performed assessed the levels of risk by COSO method I. The compliance audit allowed determining the level of compliance with the rules, regulations and processes by the Cooperative. The audit Management through its indicators, measured the relevant aspects of the Credit Department.