Auditoría de gestión a la Cooperativa de Ahorro y Crédito Lucha Campesina, del cantón Cumandá provincia de Chimborazo período del 1 de enero al 31 de diciembre del 2014

Abstract

This research entitled Audit Management about Rotating saving and credit associations “Lucha Campesina “,in Cumandá province of Chimborazo from January 1 to December 31, 2014, it has been implemented in order to assess the level of efficiency, effectiveness and quality focused on improving administration,in the development of quality audit techniques for collecting information which is used in compliance with the Ecuadorian auditing Standards, auditing Standards generally accepted ,rules, regulations and policies to institutions of the national financial system allowed to determine weaknesses within the department subject to review, on the other hand the development of the phases of audit provided evidence of the actual situation of the cooperative on the events occurred in the period evaluated, through the results obtained and identified the lack of programs training and evaluation staff working with the institution, lack of security processes in the management of economic resources entrusted to the institution by the partners and customers, these events have led me to the conclusion that the lack of management by heads of departments causes lees acceptable performance levels, leading to staff of the institution work without knowing if their performance is optimal, as corrective measures is recommended the use of institutional policies which clearly demonstrate the parameters to be considered to achieve an efficient administration.