The application of the risk audit in the "Estrella Roja" Shoe Repair Workshop a non agricultural cooperative

Abstract

The application of the risk audit approach in the "Estrella Roja" Shoe Repair Workshop a non Agricultural Cooperative achieved a more independent assessment of its activities, contributing to raise levels of economy, efficiency and effectiveness of the activity significantly influencing in the achievement of  objectives; since in the current process where the Cuban economy is submerged,  the development  of  the non-agricultural  cooperative sector is an element of progress. The mapping of the risks showed the main risks of the entity and the most susceptible to these areas, allowing managing corporate management based on the established goals and objectives, taking the right decisions. Methods and techniques like: Literature review, analysis and research, observation, experimentation and interviews with leaders and workers were applied. Also for information processing descriptive statistics was applied to select the audited sample. The diagnosis made possible to identify the most susceptible areas at risk, allowing time savings for the auditor for next audits both internal and external.