Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Mushuk Yuyay” Ltda. de la ciudad de Riobamba, provincia de Chimborazo, durante el período del 01 de enero del 2013 al 31 de diciembre del 2013

Abstract

Management Audit to the “Mushuk Yuyay” Credit Union Ltd. from Riobamba city at Chimborazo province in order to determine the level of efficiency, effectiveness and economy in fulfilling its organizational goals. The four phases of audit are applied: primary knowledge or diagnosis, planning, implementation and reporting of results; thus obtaining in each findings which identified the current status of the institution. It can be concluded through the measurement indicators of management and lack of interest in training to the Credit Union staff, also by applying the evaluation of internal control system was determined that administrative processes do not keep an efficient control because it does not provide a reasonable degree of security, based on the analysis of five components as a whole. So it is recommended to recruit qualified personnel who are able to manage the administrative and financial management of the organization and achieve its goals more efficiently.