Manual de auditoría interna para la Cooperativa de Ahorro y Crédito Alfonso Jaramillo - CAJA, domiciliada en la provincia del Azuay

Abstract

All Savings and Credito Cooperativa must have an Audit Unit not only because the law requires and its watchdog and surveillance is the Superintendency of Popular and Solidarity Economy but for the good and safety of its partners as to the cooperative is not have social profile. That is why the Internal Audit Unit of the Cooperativa Alfonso Jaramillo is the need to have an Internal Audit Manual for lengthy daily work and fulfill their monitoring for the good of the institution.