Examen de auditoría integral al proceso de colocación y recuperación de créditos de la Cooperativa de Ahorro y Crédito Coopac Austro Ltda. de la ciudad de Cuenca año 2013.

Abstract

This "Review of comprehensive audit process placement and recovery of loans from the credit union COOPAC Austro Ltda. Of the city of Cuenca 2013" was developed with the application of audit procedures and techniques established for an Audit Finance, Audit of Internal Control and Audit Compliance, Audit Management together. The importance of examining the organization comprehensively whatever their purpose and to determine: the reasonableness of the balances in the financial statements, the proper functioning of the internal control systems, compliance with laws and laws applicable to the enterprise; and the efficient, effective and effective administrative management to achieve organizational goals and performance goals, which is why this review of comprehensive audit was performed in accordance with International Standards on Auditing and Assurance procedures and ensuring results presented in the report of comprehensive audit; In addition, the internal control system was evaluated using the COSO model.