Auditoría de gestión a la Cooperativa de Ahorro y Crédito Coca Ltda., del cantón Francisco de Orellana, provincia de Orellana, correspondiente al periodo 2015

Abstract

This research is a “Management Audit of the Coca Credit Union Ltda., Francisco de Orellana Canton, Orellana Province, for the period 2015”. Research techniques were used as direct observation, interviews and internal control questionnaires applying the Coso I. Then to publicize the report and communication of results. One of the main problems is able to detect high delinquency rate due to lack of efficient procedures in the process of collection. Audit Management, gave as a result the lack of: management indices, outdated rules, lack of a code of ethics and failure to pay extra staff hours and there is no policy to hire personal. There is no evidence regarding the approval of a Procedures Manual and a regulation for the selection of staff of the Cooperative, for any of the agencies not for the array. Do not have indicators to assess the management of the cooperative, consequently has not developed a risk matrix, also have not been established technical collection procedures therefore runs the risk of increasing delinquency rates by the lack of appropriate charges of resources to its members. It is recommended that Mr. Manager should coordinate the development and implementation of management indicators for the development of staff performance and achieve greater efficiency, effectiveness, economy and ethics.