Auditoría administrativa a la Cooperativa de Ahorro y Crédito Credi Ya Ltda., de la ciudad de Ambato, provincia de Tungurahua, período 2014

Abstract

The aim of the research is to develop an Administrative Audit of the Credit Union Crdi Ya Ltda, city of Ambato, Tungurahua Province, to determine the performece levels of Human Resourse. The research part of the problem identification of the Cooperafive, by allowing collect bibliographic data for the implementation of the Administrave Audit, the mode in which points out the methods and techniques identified investigation. se applied the three phases, planning permits properly understand the functioning of the Credit Union and to identify and understand the events that affect the development of the audit, implementation is aimed to evaluate internal control through questionnaires by the COSO I method, of which confidence levels is determined and risk and the report of the evaluation of internal control with their findings, where compliance with the admission requirements of staff verified the 61. 46% fulfilled, Human Resource management has several deficiencies, aspects that presents weaknesses in the development of activities, such as no requirement for process requirements income staff, the failure of the workday, breach of duty for that reason the management is recommended socialization internal regulations and verification Human Resource related, processes the final report is the result that will serve as a tool for proper decision making that allows improve its activities in the Cooperative.