Examen de auditoría integral al área de obligaciones con el público de la Cooperativa de Ahorro y Crédito Mushuk Pakari Ltda. en el período comprendido entre el 1 de enero al 31 de diciembre del 2013

Abstract

This research focuses on the completion of a comprehensive audit to the area of public obligations of the credit union Mushuk Pakari Ltda. through an analysis of the requirements of the Bank, the same that is structured in four chapters. The main objective of the work presented is to issue an assurance report to the Council of Administration and General Management, which evidenced the weaknesses of control outlined in my assessment, in order to serve for decision-making and achieve strengthening the internal control system in the area of obligations to the public. The main contribution of this research is reflected in the identification of opportunities for improvement in each of the audits conducted, the same as they were communicated to the staff responsible for the Cooperative, by issuing observations and recommendations.