Auditoría de gestión a la Cooperativa de Ahorro y Crédito Divino Niño, cantón Cumandá, provincia de Chimborazo, período 2014

Abstract

The aim of this research was to conduct a Management Audit of the credit union Cooperativa de Ahorro y Credito Divino Niño, in Cumanda Canton, Chimborazo Province, for the year 2014. The goal of the Management Audit was to establish the degree of efficiency, effectiveness and economy in planning, control and use of resources. For the development of the management audit, instruments such as the application of internal control questionnaires, flow charts, surveys, interviews and management indicators were used. The COSO II method was used to evaluate the respective components for the audit report to present the findings. It was found that the mission and vision of Cooperativa de Ahorro y Credito Divino Niño was not well known throughout the COAC. There were no written principles or values that staff must comply with, there was a lack of policies and training practices and professional training, there was a lack of control and evaluation for internal and external risks, a lack of control mechanisms to identify existing risks, a lack of immediate response to identified risks and no development of control activities in a timely manner. It is recommended that the credit union applies internal control systems and promote the efficiency and effectiveness of operations.