Examen de Auditoría Integral al Área Cartera de Crédito de la Cooperativa de Ahorro y Crédito San Sebastián – Loja, periodo comprendido entre el 1 de enero al 31 de diciembre del 2013

Abstract

The integral audit is a systematic exam, objective and professional, guided to evaluate and to obtain evidence of the financial information of the system of internal control, the legal execution of the normative one and the administrative administration. The reason of this investigation work has been applied in carrying out an exam of integral audit to the Area of Wallet of Credit of the Cooperative of Saving and Credit San Sebastian understood period of the 01-01-2013 at the 31-12-2013, with the purpose that through applicable procedures to the activities developed by the financial cooperative sector, a faithful and real point of view of the financial information, internal control, legal execution of the normative one is emitted that regulate it and the effectiveness, efficiency of the operations. This whole process supported by the summary of the enough and competent evidence, to facilitate the formulation of the final report of integral audit, directed to the administration for the taking of opportune decisions through the execution of the recommended activities that you/they allow to reach the achievements and institutional goals, promoting the effectiveness, efficiency and economy of the carried out procedures.