Auditoría de gestión a la Cooperativa de Ahorro y Crédito Ambato, agencia Matriz, periodo 1 de enero al 31 de diciembre del 2014

Abstract

This research is an “Audit Management to the credit unión Ambato, parent agency, the period January 1 st to December 31 st, 2014” for adequate control actividaties with efficiency, effectiveness and quality. Interview was used for development, direct observation, internal control questionnaires by COSO I and later to publicize the findings. The cooperative has not conducted an audit, lack of indicators, failure risk rating, complying with the level of customer satisfaction; staff does not meet the profesional, profile for the position, lack of recovery briefcase target set in the POA and promplty credit. It is recommended that a management audit at least once a year to evaluate the performance and achievement of goals and objectives, designing and implementing indicators to assess administrative and corporate áreas, the department of human talent must evaluate applicants this will identify the knowledge to office, the inspector credit increased emphasis on portfolio recovery to minimize the percentage of nonperforming loans so must notify the partners as it is up the date of payment of the loan to avoid in arreas and expediting the processes for delivering no more tan 72 credit hours.