Auditoría de gestión a la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda, de la ciudad de Ambato, provincia de Tungurahua, durante el periodo 2014

Abstract

This work is a management audit to the credit union Kullki Wasi Ltda., in the city of Ambato, province of Tungurahua during the period 2014 to determine the level of efficiency and effectiveness in administrative and operational management. The audit was developed applying internal control questionnaires based on the COSO I method, which was used to evaluate internal control and determine its effectiveness, the five components of internal control were evaluated. To carry out the communication of results in the audit report in was determined that there is unfulfillment in the submission of requirements for members, non-compliance in submitting the credit application and documents to legalize credits , non-compliance the objectives of increasing 25% in credit portfolio positioning, neither was meet the goal of recovery overdue portfolio, besides failure to fulfill recovery processes for overdue portfolio, non-compliance for required requisites in personnel files, in addition the data of the personnel is not updated. So it is recommended to apply the internal working regulations for a correct perform of the activities, supervise business advisors, verify the submission of requirement to access credit and finally make periodic assessment of goals achievement whit the objective of raising the level of efficiency and effectiveness.