Auditoría operativa a la Cooperativa de Ahorro y Crédito “Juan Pío de Mora Ltda.”, agencia Caluma, del cantón Caluma, provincia de Bolívar, período 2017

Abstract

The present titration work is focused on an Operational Audit of the Savings and Credit Cooperative "Juan Pio de Mora Ltda.", Caluma Agency, located in Caluma canton, province of Bolívar, during the period 2017, with the purpose of assessing the causes of the different problems that hinder their daily activities. For the development of the investigation a survey was applied to the personnel of the agency, interview to the Head of the Agency, questionnaires of internal control with the components of the COSO II method directed to the personnel involved in the operative processes, in order to determine the level of confidence In the performance of its functions, flowcharts were carried out of the processes of: services, savings collection, collection of fixed-term savings, portfolio placement, portfolio monitoring and recovery, personnel training; and management indicators were applied to determine the degree of efficiency, effectiveness and economy in the operations of the cooperative. What made it possible to detect the following weaknesses: lack of continuous personnel training, lack of follow-up to the credit granting process, recurrent non-observance of the credit manual, existence of multitasking personnel, lack of a defined process manual, communication is not effective It is recommended that the directors of the cooperative take into consideration the operational audit report in order to improve decision making in administrative and financial processes.