Resumo

MAYORGA DIAZ, Mónica; HERRERA LEMUS, Katy C.  e  RUSO ARMADA, Frida. Auditing as a Strategic Support in the Management of Tungurahua Province Financial-cooperative System. Cofin [online]. 2016, vol.10, n.1, pp. 15-27. ISSN 2073-6061.

The need to adjust to environmental demands, either internally as well as externally, compels organizations to look for management tools that may deal with such situation. The evidenced profit of the strategic direction and, which is more, the integration of a strategic approach, is critical to provide organizations with more flexibility adjustment capacity, anticipation and performance in an increasingly dynamic and complex context. The present work is aimed at assessing the profit of a strategic approach for auditing, assuming it not only as a traditional process of control and auditing, but rather as a component that articulates and transforms planning. Its assessment for the cooperative-financial system´s entities is based on exploring this activity´s behavior in Ecuador present context.

Palavras-chave : management auditing; strategic direction; strategy.

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