Examen de auditoría integral a la cartera de microcréditos de la Cooperativa de Ahorro y Crédito Ambato Ltda. Agencia Latacunga. Provincia Cotopaxi. Cantón Latacunga. Año 2013.

Abstract

The present whole audit test to the Portfolio Micro-loans of the Ambato Savings and Loans Cooperative Ltda. Latacunga Agency, Cotopaxi Province during the year 2013, focuses on analyzing the financial information, the efficient system of internal control, the fulfillment of laws and applicable regulations and the efficient business management related to the micro-loans portfolio considering the different phases of the whole audit process and the application of procedures and specific audit techniques in order to issue a professional report and the needed corrective actions that allows to fortify its activities of granting credits. The importance of carrying out an audit review with a whole focus is that it allows the Cooperative to lessen operational and credit risks to which it is exposed and to promote the development of credit concession activities according to accounting, administrative and legal applicable standards such as effectiveness, efficiency and efficacy in the management of material, human and economic resources by means of a proper decision taking which allow to reach institutional objectives.