Auditoría de gestión al talento humano de las áreas administrativa y financiera de la Cooperativa “Sumak Samy” Ltda. de la ciudad de Ambato, provincia de Tungurahua para el mejoramiento del desempeño periodo 2011

Abstract

This work proposes the creation of an Audit of Human Resource Management at the Administrative and Financial areas at the Cooperative “SUMAK SAMY” Limited from the city of Ambato, Tungurahua Province, for improving the performance period 2011, which will achieve the effectiveness and efficiency of the employees and officers from the cooperative. The research goes from a situational assessment, evaluating the processes by implementing the internal control system, evaluation of administrative functions, the diagram design of flow, application management indicators, and audit tests. Relevant enough to finally conclude the findings, resulting in the final audit report management. The application of this audit, will become a very important tool to provide support to the institutional administrative management, directors, officers and employees of each area, which will improve and provide quality service to members, providers and citizens in general, therefore, it´s recommended the immediate implementation. Then directors of the institution must comply the conclusions and revere the recommendations described in the final report of the audit aimed to correct the performance of officials and employees, which are the basis for resource management.