Auditoría de gestión a la Cooperativa de Ahorro y Crédito Jardín Azuayo -sucursal Macas, cantón Morona, provincia de Morona Santiago, período 2014

Abstract

This present work is about an auditing management credit union Jardin Azuayo -Macas, Morona Canton, Morona Santiago Province, for adequate control of processes with efficiency, effectiveness, economy and ethics. The investigation begins with the situational diagnosis using SWOT analysis, conducting surveys to evaluate the mission, vision and the Internal Control System with the COSO II method, then the fulfillment of the objectives is assessed by applying the indicators Management, compliance processes, standards and institutional policies are reviewed and finally made in the audit report. Internal control expresses confidence of 96.20%, which is high and low risk. There are negative differences on the following objectives; market share in Training and structure of the bonds payable in DPF and certificates of partners increases. Greater emphasis on loan recovery to minimize the percentage of supplies, improve income for the year and increase reserves.