Examen de Auditoría Integral en el departamento de crédito y cobranzas de la Cooperativa de Ahorro y Crédito Señor de Girón, provincia del Azuay, cantón Girón, año 2013.

Abstract

The development of the integral audit examination to the credit and collections department of the “Cooperativa de Ahorro y Crédito Señor de Girón” is important because it allows us to get effective measures against possible risks to the improvement of management which is analyzed from four approaches : financial, compliance, internal control and management , protecting the corporate purpose of the institution. This indicated assessment considers the following stages: preliminary planning as specific, the execution of the four audits that form it, communication of the results which are reflected in a report and follow up on recommendations through action plans to be developed. The importance of the implementation plan of recommendations is to contribute significantly to the mission process of the institution through the fulfillment of the recommendations by the officials involved in the credit and collections department under the supervision of management within the limits fixed by the audit, in order to mitigate the operational and credit risk of the cooperative.