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

Abstract

This Management Audit to Cooperative de Ahorro y Crédito Coca Ltda., Francisco de Orellana Canton, Orellana Province, 2015 aims to determine the effectiveness, efficiency and economy of activities, in order to improve institutional management. The work was developed whit the application of methods and techniques such as questionnaires of internal control, coso I, performance indicators and analysis of critical areas making public the report the following findings: There is no good organizational communication, there is no punitive measures to undisciplined actions, the selection of personnel is inadequate, there is no clearly defined structural organizational hierarchy. Also, The Cooperative lacks a model of motivation and incentives to staff. It is recommended; implement sanctions such as memorandum and economic to undisciplined acts. They are in order to maintain and act whit good principles and ethical worry about motivating staff, constantly giving motivational and human relations talks, to promote better both job performance and personal.