Auditoría de gestión a la Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Palora, período del 01 de enero al 31 de diciembre del 2014

Abstract

The aim of this research is to carry out a Management Audit, it is developed throughthe analysis, review, and observation of methods and administrative performing, and it includes a review of the objectives, polices, procedures,delegation of responsibilities,standardsand achievements. Withintheobjectives of this audit is to assess the effectiveness of internal polices, standards in line with its mission, objectives and strategic plans. The primary objective of the management audit is to identify deficiencies or irregularities in some parts of the Cooperative and target its possible corrections to help the Cooperative whit a more efficient and effective administration. In the management audit studies are performed to determine deficiencies caused by: difficulties, current or potential, irregularities, neglect, unnecessary losses, wrong actions, poor collaboration friction between executives and a general lack of knowledge or disregard of what a good organization is. The research is developed in order to make known the research problem solutions and obtain detailed information of theorganization and the internal functioning. By means of Management Audit applied to the Credit Union for the small business at Palora it is determined the following recommendations which are made known to the accountant the obtained results: The results of the audit conducted are determined by the final report with conclusions and recommendations. It is expected toadopt the established suggestions in the audited period. Triscan beimproved in relation to the competition.