Auditoria de gestión para la Cooperativa de Ahorro y Crédito Ñaupa Kausay de la parroquia Santiago de Quito, perteneciente al cantón Colta en la provincia de Chimborazo, durante el periodo 01 de Enero del 2014 al 31 de Diciembre del 2014

Abstract

This thesis is a “Management Audit for the Ñaupa Kausay Credit and Savings Union in Santiago de Quito, Colta, Chimborazo Province, during the January 1st – December 31st 2014 period” a predetermined pattern was followed, starting with the problem identification, justifying, defining and directing the research through both general and specific objectives, then the theoretical framework was conducted to identify the relative terms to performance audit, among these; audit, management audit, its objectives and phases were defined; similarly a research about cooperatives in Ecuador, internal control and its main components was carried out. Regarding the audit implementation, an overview about the cooperative was described in the permanent file and the audit program was performed to describe the procedures. The program development began with an interview with the General Manager, followed by an evaluation of internal control through the COSO (Committee of Sponsoring Organizations of the Tread way Commission) method, by analyzing the components, questionnaires were also applied to each area and critical areas, in addition the results from the financial statements were requested to analyze the management indicators, knowledge and applicability questionnaires of the institution vision and mission were applied. Finally a report with the findings and recommendations designed to improve cooperative management and to contribute to proper decision making was written.