Auditoria de gestión a la Cooperativa de Ahorro y Crédito la Pequeña Empresa de Pastaza agencia Macas, de la provincia de Morona Santiago, cantón Morona correspondiente al periodo de 01 de enero al 31 de diciembre del 2013

Abstract

The Credit Union “La Pequeña Empresa de Pastaza”, began its activities on April 15th, 1987. It has five branches. One of this, in the city of Macas, dedicated to receive regular savings, specific periods of time deposits, future and safe reserves, it offers grants microcredits, mortgages and consumer loans. It presented several problems of non-enforcement and non-management evaluation in terms of efficiency, effectiveness and economy. For this reason the implementation of a management audit was necessary. The theoretical and methodological framework was developed, where the necessary concepts for the implementation of the proposal as management audit, its objectives and the phases were performed. In the propositional framework developed each of the phases of audit, preliminary planning were determined the following components: Human Talent, Loans, Financial Statements and Recovery portfolio, specific planning internal control is assessed giving a high confidence level of 81.67% and a risk level of 18.33%; in implementing was verified the 89% of compliance with the requirements, there are objections in the recovery portfolio and missed deadlines of the process. In conclusion there are irregularities in the implementation of the legislation that have created a situation of risk, affecting on this way the institution stability, so the verification of compliance is recommended.