Auditoría de gestión a la Cooperativa de Ahorro y Crédito “San Miguel de Pallatanga” Ltda., en el cantón Pallatanga, provincia de Chimborazo, período 2011

Abstract

The present thesis called Auditing of Gestion to the Cooperative of savings and credit "San Miguel de Pallatanga" limited, in the Pallatanga Canton, Chimborazo Province, period 2011, has like finally strong it in the local financial market, through of skills that lets improve the internal control system, the efficiency, effectiveness, economy, ethic, ecology and impact of this operations in order to the entity affirm its competitivity and generate confidence in its shareholders and white the public. It was in five phases, starting with previous knowledge where establish the inherent risk, then proceed to the specific planning that helps us to measure the control risk and determine the critical areas that will be reviewed in the third phase that is the ejecution of the job, same that let us to get the significant discoveries and evidences in agree with the papers elaborated. For the next phase communicates the obtain results though of a directed rep0l1 to the senior direction, the present results must count with a COI Tect following for generate changes in the analyzed processes. It is recommended that the present work is considered for its application for the Administration Council, due to lets to improve and update its processes in agree to the environment in which the Cooperative operates.