Examen de auditoría integral al proceso de inversiones de la Cooperativa de Ahorro y Crédito Jardín Azuayo Ltda., oficina Coordinación de Cuenca, correspondiente al período comprendido entre el 01 de enero y 31 de diciembre del año 2013

Abstract

This paper titration involves the aplication of a Comprehensive Audit Review process Investment of Cooperativa de Ahorro y Crédito Jardin Azuayo Ltda., Coordination Office, for the period between January 1 and December 31 of 2013, and aims to deliver such financial institution an assurance with a focus on comprehensive review of the topic in order to contribute to better performance and continuos improvment in investment. In the development of this study important aspects related the objectives, the research problem, the study variables, the hypothesis, development and results of the process used in the Review of Integral Audit of the ivestment process are presented to Cooperativa Jardín Azuayo Ltda. Proceedes from the comprehensive review and assurance report’s conclusions and recommendations of this Work degree, that most of the professional practice of comprehensive auditing, strengthed the research work and contributing significantly to the subject of study and deepening generated audit from a new approach.