Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Kisapincha” Ltda; de la ciudad de Ambato provincia de Tungurahua, período 2015

Abstract

The “Management Audit Cooperative of savings and credits “Kisapincha” Ltda; Of the city of Ambato province of Tungurahua, period 2015, to determine the levels of efficiency, effectiveness and quality ” in the financial processes by not reach the goal in the proposed objectives that have caused a situation of uncertainty in the cooperative affecting to the proposed objectives that gave caused a situation of uncertainty in the cooperative affecting To the organization, internal control questionnaires were applied applying COSO I and management indicators that allowed to evaluate and make known in the audit report, the existing finding that regulate the process of recruitment and selection of staff, it has been possible to determine that the Procedure is not fully complied with because there is no evidence that the hiring was approved by the assembly, a working day was established and the mechanisms to control them will be fixed by the cooperative, there is a register of signatures but no Complies with what resulted as a result that the processes and goals set by the organization, causes an increase in the Delinquency The legal representative is recommended to carry out periodic evaluations of the processes and the objectives set in the Annual Operative Plan and this way to take corrective measures in time.