Auditoría de gestión a la Cooperativa de Ahorro y Crédito Achik Pakari Ltda., de la ciudad de Riobamba, provincia de Chimborazo, periodo 2014

Abstract

The management audit to the Saving and Credit Cooperative Achik Pakari Ltd., located in the Riobamba city, province of Chimborazo, during the period 2014, determined the efficiency in the development of die operational and administrative activities of the entity. Its development was carried out through questionnaires of internal control, applying the analysis method of COSO I, and management indicators, which made possible to identify the findings that were described in the report of the audit, the degree of fulfillment of the objectives of the cooperative was determined, and the management of resources was verified; showing a 70% compliance in the performance of the activities, so it is recommended to the executives to implement an internal control management system, which allows to minimize the potential risks inherent in administrative, operational and management activities, improving the efficiency and effectiveness levels.