Modelo de auditoría integral para pequeñas Cooperativas de Ahorro y Crédito ecuatorianas

• Main Authors: Veloz-Navarrete, Fernando, Vargas-Ulloa, Diana, Villa-Maura, Cesar
• Format: Article
• Language: English
• Published: Universidad Estatal de Milagro 2017-08-01
• Series: Ciencia UNEMI
• Subjects: integral auditing; saving and credit cooperatives; business managing process; transdisciplinary
• Online Access: http://ojs.unemi.edu.ec/index.php/cienciaunemi/article/view/497/389

The present research presents the implementation of the "Integral Audit" which is assumed as a management tool for small Ecuadorian Saving and Credit Cooperatives located in segment 4 according to the classification of the Popular and Solidary System. The new thing lies in the adoption of common auditing practices, applied to small entities that can be either of control and prevention, management, compliance and financial. The transdisciplinary approach is presented as a strategy and method to achieve more successful results according to Edgar Morín; by adopting and interweaving these techniques in a complementary way into a single instrument, they provide with the steps of the audit process for timely decision-making and strategic reorientation in a simplified, coherent and relevant way. It is proposed the "integral audit" as a monitoring tool for business management that responds in the pertinence of decision making, given the characteristics and particularities of these types of companies, where management is a strategic and decisive process for the success and performance of them.