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

Abstract

This Audit of Management to the Cooperative of Savings and Loans for Small Business of Palora, Morona Santiago province, period from January 1 to December 31, 2014 is intended to determine the effectiveness, efficiency and economy in activities done, in order to improve the institutional management. To carry out the Audit of Management, it was necessary to make preliminary visits to the facilities of the Cooperative, interviews were also applied to the Manager and Credit Consultant, the purpose was to obtain a general understanding of the entity; also, it was conducted a SWOT analysis in order to determine the strengths and weaknesses; for the evaluation of the Internal Control System, the COSO I method was used, and questionnaires were administered to the staff of the entity to obtain sufficient and appropriate information: additionally, management indicators were also applied in order to measure levels of effectiveness, efficiency and economy of operations performed, this allowed to identify the findings of audit included in the final repot.