Examen de Auditoría Integral al área de crédito de la Cooperativa de Ahorro y Crédito Corporación Centro Ltda., correspondiente al período comprendido del 1 de enero de 2011 al 31 de diciembre de 2012.

Abstract

Currently, has become priority to having comprehensive audit tests so that the cooperative organization has a tool for managerial decision-making and that allow to achieve more efficient and effective control on each one of the processes carried out in the area of credit and in each of the areas of a cooperative organization for the sole purpose of achieving the objectives and targets laid out by management, through the application of techniques and procedures appropriate to the specific requirements. Our comprehensive audit, including the development and implementation of each type of audit on a consolidated basis and not independent as it is customary to do so, i.e. developed procedures for each of its phases (planning, implementation, communication and monitoring) for the financial audit, Internal Control, compliance and management, which are the pillars within an organization of any type. An appropriate quantitative and qualitative assessment area credit, is what it intends to achieve through this work, in order to mitigate possible risks that could occur inside the cooperative organization.