Auditoría de gestión a la Cooperativa de Ahorro y Crédito “San Miguel de Angahuana Alto” Ltda. de la ciudad de Ambato, provincia de Tungurahua, período 2015

Abstract

The current research is a Management Auditing of the “San Miguel de Angahuana Alto” Credit Union, from the City of Ambato, Province of Tungurahua, during the 2015 period, to determine the real situation of the management processes and the activities carried out within it. The Management Auditing was developed according to the internal control components applying the COSO I method and management and it’ s indicators that allowed to find out about the report of the audit the findings found during the execution made in the following components Credit Human Talent Credit Recovery. It was possible to determine that the Human Talent files do not have all the information required by the internal regulations of the Credit Union, the main noncompliance are given by the lack of the charge and mainly records of sanctions, such documentation must be updated Periodically. It is recommended that the legal representative reviews the final report of the audit and overcome the deficiencies found and have led to maintain a high level of past due portfolio that affects not only the prestige of the organization but to maintain liquidity for the fulfillment of the activities. The Chief of Credit should apply the process of recovery of past due portfolio marking reports of each aspect in order to reach the goal that is the recovery of the portfolio and reduction of delinquency affecting the economy of the entity.