Auditoria Externa de Instituciones de Microfinanzas : Guia Practica

This handbook was developed to help audit customers-meaning the boards of directors and managers of MFIs, donors, creditors, and investors-contract for audits that are more repsonsive to their needs, and to help audit firms deal with some of the unique issues presented by microfinance operations. It is divided into two volumes. Volume 1 is primarily for clients of external audits-including boards, managers, and staff of MFIs, as well as outside investors, especially donors. Volume 2 is for external auditors. It provides an overview of the microfinance industry-general concepts that must be supplemented by a thorough education in the business and methodology of the MFI being audited. Volume 2 also provides guidance on a range of audit issues that are specific to MFIs.Consultative Group to Assist the Poor CGAP is the author of 'Auditoria Externa de Instituciones de Microfinanzas : Guia Practica', published 2001 under ISBN 9781888753240 and ISBN 1888753242.