Examen de Auditoría Integral al proceso de microcrédito, de la matriz Loja de la Cooperativa de Ahorro y Crédito 27 de Abril, correspondiente al periodo 01 de enero al 31 de diciembre del año 2014

Abstract

Nowadays every entity needs to have comprehensive reports to meet the challenges, be competitive with a changing market and with a growing technological, scientific and innovative advancement.

Therefore the comprehensive audit is an alternative that provides comprehensive solutions, against the constraints faced by companies, as it encompasses the financial audit, management, internal control and compliance with laws and regulations, giving the highest authorities a tool for the successful and timely decision making, leading to the optimization of human, material, financial and technological resources.

By the above, the credit portfolio constituted the most important asset held by the cooperative and considering that it represents the 83% of the income generation that owns the entity; focuses on developing a comprehensive audit examination in this process of microcredit, with which are covered productive, agricultural, commercial and business enterprises both in the city and in the province of Loja.