Auditoría de control interno de las Cooperativas de Ahorro y Crédito del cantón Cuenca, aplicado en la Cooperativa de Ahorro y Crédito Santa Ana

Abstract

The present thesis entitled "Audit of Internal Control of savings and credit cooperatives located at Cuenca city, applied to the Savings and Credit Cooperative Santa Ana" during the period from January 1 to December 31, 2013, contains general of the institution, a conceptual framework, audit methodology, application of the methodology and communication of results.

The case study is aimed primarily to the administrative, operational and system resources, with the aim of providing a methodology under the Internal Control-Integrated Framework, based on the Organic Law of Popular and Solidarity Economy(LOEPS) and the General Regulations of theLOEPS. The result of the application of this methodology, aims to validate and serve as a tool for assessing risk evaluation within cooperatives, preventing the affection of systems in order to ensure the integrity, reliability and correct decision making.