Examen de Auditoría Integral al Proceso de Créditos de Consumo de la Cooperativa de Ahorro y Crédito Comercio Limitada de Portoviejo, año 2013

Abstract

There is an increasing demand for services that improve the credibility of enterprises to internal and external users, and ensure that its activities are conducted within established standards. This is the assurance services. These services are based on an objective assessment of the administrative and financial operations of an entity, the results reflected in a report, have the potential to make recommendations for a successful decision-making in order to gain effectiveness, efficiency and effectiveness the achievement of goals and objectives. Examination of Integral Audit made the process of consumer loans the credit union Limited Trade Portoviejo, for the period 2013 is based on the performance of activities for conducting a comprehensive review on a mission area of the company , as it relates to compliance with the institutional objectives and mission of the company, and will be carried out to detect any flaws that may affect the normal development of its activities in relation to the legal, financial areas of management and control procedure.