Examen de auditoría integral al proceso de crédito de la Cooperativa de ahorro y crédito Guaranda Ltda., de la provincia Bolívar, cantón Guaranda, año 2013

Abstract

Examination of full audit of the credit process conducted at the credit union Guaranda Ltda., Combined four financial approaches, internal control, compliance and management, enabling a comprehensive view of the credit process, giving the administration a tool for decision-making and implementation of corrective actions; the result of this test is reflected in the comprehensive audit report that includes an opinion on the reasonableness of the accounts of credit portfolio of financial statements; the structure of the internal control system implemented and functioning; compliance with laws and regulations in the administrative and financial operations, achieving management indicators proposed in its strategic and operational objectives; and finally with the recommendations proposed implementation schedule.