Auditoría de gestión aplicada a la Cooperativa de Ahorro y Crédito “Pacífico” Ltda. de la ciudad de Riobamba, provincia de Chimborazo, durante el período del 01 de enero al 31 de diciembre del 2013

Abstract

The implementation of the Management Audit was conducted at the Pacifico Credit and Savings Union Limited, in order to identify weaknesses that hinder activities efficient performance, since the Cooperative has not previously, made any Audit. This research is a situational analysis to detect weaknesses and threats so as to prevent or reduce its impact, processes assessment through the application of the internal control and evaluation processes system by applying the flowcharts system, management indicators application, and sufficient and applicable audit evidence to determine findings, giving as a result the audit final report which will contribute to taking corrective action in personnel management. Audit Management the Pacifico Credit and Savings Union Limited at Chimborazo Province has been taken based on the information provided and gathered in the institution, also direct observation, bibliographic and virtual material expanded this study. Through the diagnosis in the Pacifico Credit and Savings Union Limited, the statutes, the institutional philosophy, and strategic planning were abstained which help to detect that there is no adequate dissemination of the mission, vision, objectives and organizational structure to contribute to the institutional development. The management indicators results detected the lack of interest in staff training, because of all the employees only 42% get training, concerning academic instruction only 23% employees have a third-level degree and it was found that 100% of the staff has a work contract which does not guarantee labor stability. It is recommended to analyze the findigs and weaknesses identified during the performance of the audit and them known to the appointing authority, in order to look for commitment and consensus with the personnel to find solutions and monitor the processes.