Auditoría administrativa a la Cooperativa de Ahorro y Crédito Educadores de Napo, cantón Tena, provincia de Napo, período 2014

Abstract

This research aims to apply a Management Audit to the credit union Napo Educators, Canton Tena, Napo Province period 2014 to improve institutional performance. The development of Administrative audit was conducted by field research, documentary and literature, the same that allowed me the collection of information required to support each of the shortcomings and deficiencies in the state. It has been evaluated based on internal control questionnaires by COSO I, to each of the selected components as the administrative area, financial and managerial, where the degree of accomplishment of law, rules, regulations, resolutions and the provisions are determined regularizing the proper functioning of the credit union Napo Educators. Deficiencies were identified in each of the areas evaluated; such as: lack of internal consultation, ignorance of the mission and vision, do not present an annual work plan and budget implementation plan, do not meet defined in the organizational structure, with the objectives and goals set by the Cooperative Savings and Educators credit Napo. For this reason the author suggests and recommends to the highest authority, the hiring of internal consultation, the formulation of the Annual Operating Plan and the formulation of ensuring that organizational structure is a structure processes.