Examen de auditoría integral al área de crédito de la Cooperativa de Ahorro y Crédito Andina Ltda. por el período enero - diciembre 2013

Abstract

The Integrated Auditing test is applied to the credit area of Andina Ltd. Union Credit; it was developed from a financial point of view, internal control, accomplishment, and management; then to include all of these, the main goal of the integral audit could be reached, which is to evaluate integrally to the entity, developing each one of the audit phases, evidencing in working papers and translating the results in a final audit report in which include a report referring to financial, conclusions, and recommendations related to the internal control; the performance of the main legal regulations and the business administration of the credit area. All of these as referent for the decision making, then it provides to the administration a support for its correct performance.