Exámen de auditoría integral al área de crédito, subcomponente microcréditos, de la Cooperativa de Ahorro y Crédito “Saraguros”, en el período comprendido del 01 de enero al 31 de diciembre del 2013.

Abstract

Based on the urgent need to provide better service in the financial sector and be a solid, solvent and supportive company firm foundation in ethical, social and economic, the Cooperative Savings and Credit Saraguros is formed, which has expanded its coverage of the population of Saraguro Canton Province of Loja, and the Canton Yantzaza province of Zamora Chinchipe. This paper aims to highlight the importance of implementing a comprehensive audit, enabling the identification and improve the processes and functions of the environment in which the institution operates. This Degree Final Project focused on making the area an Exam Credit, sub micro, Cooperative Savings and Credit Saraguros, for the period from January 1 to December 31, 2013, by applicable procedures according to the activities thereof, to facilitate assess their level of productivity, performance, compliance and performance of the institution; and thus facilitate timely decision making for compliance and achieving your goals.