Auditoría de gestión a la Cooperativa de Ahorro y Crédito “San Alfonso” Ltda., cantón Ambato, provincia de Tungurahua, periodo 2015

Abstract

The Management Auditing to the Credit and Loans San Alfonso, Conty Ambato, province of Tungurahua, was made with the aim to improve the levels of efficiency and efficacy of the organization, which will help to accomplish the organizational, politic and established statuses for which the internal control questionnaire was made by means of the application the method COSO I, and management indicators that allowed the analysis of each shortfall to proceed knowing the following findings. The same as follow: the absence of a manual of functions to present the requirements for the new staff recruitment, for the entrance of the requirements in order to be petitioner or guarantor by means of the process of credit grants, and be able to correct this mistake and establish service quality guidelines. It is recommended to the staff in charge that keeps a full record to demand the compliance of the requirements since these are indispensable to access the credit, for which is necessary to make periodical evaluations with the objective to verify the process, requirements that must present to considerate a debtor or guarantor since on this the accomplishment of the regulation has been affected and this point turns into one of the main consequences for the high arrear percentage that the credit or loans institution keeps with its clients, which affects the stability of the enterprise.