Examen de Auditoría Integral aplicada al Área Financiera de la Cooperativa de Ahorro y Crédito Achik Ñan Cumbijín Ltda., de la ciudad de Salcedo correspondiente al año 2013.

Abstract

This review of Integral Audit conducted by Financial Area Cooperativa de Ahorro y Crédito Achik Ñan Cumbijín Ltda., will contribute with valid recommendations for daily development of economic activities; since it is the mission area of the institution and all control processes are in place to improve produce excellent results in yields that are obtained at the end of the financial year. Having a Comprehensive Audit Report, which is the aim of this test, gives managers useful tools that enable them to improve and implement control processes in the financial area. The assessment is given to the loan portfolio through the Financial Audit, Internal Control, Compliance and Management, enable a comprehensive examination is completed, in to demonstrate the reasonableness of the balance presented, the effectiveness of the system applied internal control, compliance with legal regulations both internally and externally and the degree of achievement of objectives and goals.