Examen de Auditoría Integral al proceso de ahorros programados de la Cooperativa de Ahorro y Crédito Sisay Kañari correspondiente al período enero-diciembre 2013

Abstract

The present study is the result of every applied knowldege acquired during the Master program, and due to the fact that some activities and real situations have been evaluated, as well as administartive and accounting processes that are run by the Cooperativa de Ahorro y Crédito “Sisay Kañari”, the obtained results will constitute an important supporting point for improving the activiites in the company, this research has identified some weaknesses and disagreements on it, that is why, it has been known to those who are involved in it and some suggestions have been made to correct those deviations and improve administrative and accounting processes in the institution. The obtained results of the evaluation made by this project show the importnace of doing integral auditing and its contribution to the business activity improvement, by covering global aspects of the institution, there is acquired a broader view of the activity and therefore provide better alternatives to solve its problems, which will result in the institutional objectives achievement and the efficient management of the resources.