Auditoría de gestión a la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda, ubicada en el cantón Ambato, provincia de Tungurahua período enero a diciembre 2015

Abstract

The Management Audit of the Kullki Wasi Ltda Savings and Credit Cooperative, located in Canton Ambato, Tungurahua Province, period from January to December 2015, intends to assess the efficiency, effectiveness in managing resources of the cooperative. For the development of the audit, internal control questionnaires were employed using the COSO I method and management indicators. The technique used was the application of the survey to employees and an interview with the General Manager, which identified the following findings: failure to comply with the credit verification process in the established stages, noncompliance with the assessment of the supervision and management of the loan portfolio, failure to observe the established requirements for processing credit and failure to comply with the requirements for hiring personnel. It is recommended that the Credit Manager comply with the credit verification process in the established stages, assure that the credit portfolio contains all the requirements by type of credit prior to disbursement, the default committee to make periodic evaluations of the supervision and management of past-due loans, and the general manager to whom it may concern to apply the procedures established in the internal policies of the Cooperative.