Auditoría financiera año 2012 y manual de control interno al área de crédito y cobranzas de la Cooperativa de Ahorro y Crédito Artesanal del Azuay COOPERART Ltda.

Abstract

This document consists of the application of a Financial Audit 2012 and the development of an Internal Control Manual for the area of credit and collection of the "Cooperativa de Ahorro y Crédito Artesanal del Azuay Cooperart Ltda". By applying the audit the reasonableness and accuracy of the balances in the financial statements will be analyzed and through the development of the manual necessary rules and guidelines will be implemented for the proper placement of credits offered by the Cooperative.