Auditoria de gestión a la Cooperativa de Ahorro y Crédito Chibuleo Ltda., oficina matriz periodo de 1 de enero al 31 de diciembre de 2014, en el cantón Ambato, provincia Tungurahua

Abstract

This research is a management audit to “Cooperativa de Ahorro y Credito Chibuleo Ltda. Main Office. Period: 1 January to 31 December of 2014, Ambato city, Tungurahua province. To know the performance and management of the organization in terms of efficiency and effectiveness. It was developed based on internal control questionnaires appalying method COSO I, and management indicators, and after that evaluation, we want to show an audit inform of the following facts: goals and process not fully met defined by the regulations, in addition a high percent of budget, infringement in recruitment and selection processes, absence of lost budget recovery processes, after we evaluated internal control of any corporation we recommend using plans and programs that allow evaluate the process, so that we Can establish strategies and improving methods and for which allow evaluate process in ach are, so that we can establish strategies and improving quality and for which allow evaluate process in ach area, so that we can establish strategies and improving quality laboral grow.