Auditoría de gestión en el Departamento de Créditos de la Cooperativa de Ahorro y Crédito Chibuleo Ltda. ciudad de Ambato, cantón Ambato, provincia de Tungurahua, agencia matriz, período enero a diciembre del 2014

Abstract

The research work is a “ management audit to the credit Department of the Cooperativa de Ahorro y Crédito Chibuleo Ltda., city of Ambato period January to December 2014”, it will allow to know the performance, using the indicators of efficiency and economy, the use of each of the resources it possesses the cooperative; it is important to achieve the objectives deepens the theory through the application of auditing standards generally accepted, conceptualization of the audit management, evaluation of the system of internal control, working paper; the development of the audit is carried out by the methods of questionnaire, interview, observation and the application of the respective indicators, allowing to produce sheets of findings with their respective conclusions and recommendations, to finally make the report and communication of results. The work is supported with policies, procedures manuals, statute, instructive of internal control and code of ethics, with the information provided by the Cooperativa de Ahorro y Crédito Chibuleo, generating finally a final report to the general manager, where it is concluded the recommendations to improve the economy, the use of the resources and the fulfillment of the objectives and policies determined by the Credit Department.