Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Unión Ferroviaria Ecuatoriana” Ltda. de la ciudad de Riobamba, período del 01 de enero al 31 diciembre del 2014

Abstract

The present research work, is an audit of management to the “Cooperative Savings and Credit Ecuadorian Railroad Union” Ltd. of the Riobamba city with the objective of detecting possible shortcomings in the internal control structure in order to improve the degree of efficiency and effectiveness in the management and operations of the institution. The audit of management was developed on the basis of application internal control questionnaires based on the method COSO I to evaluate and determine their effectiveness, evaluated the five interrelated components that reflect the administration system that manages the business, these were the control environment, risk assessment, information and communication, control activities monitoring and supervision. The results determined that the infrastructure where the cooperative develops its activities is not adequate, does not have an induction manual for personnel, lack of implementation of performance indicators, lack of staff training, strategic plans are not established; the internal control of the cooperative is weak among other factors and their respective recommendations can mention the most important as: announce its corporate philosophy to all employees, establish functional organizational structures and staff to establish roles and responsibilities, implement security measures of information, operational management standards, design a contingency plan of recovery of nonperforming loans; and develop a plan of control activities to measure the degree of staff in the areas examined in order to carry out the corrective measures required to increase the efficiency degree and operational and administrative efficacy of the cooperative.