Auditoría de gestión a la Cooperativa de Ahorro y Crédito Indígena SAC Pelileo Ltda., del cantón Pelileo, provincia de Tungurahua, período 2015

Abstract

The management Audit at Indigena SAC Pelileo Ltda Saving and Credit Cooperative in Pelileo Canton, Tungurahua Province, period 2015, in order to evaluate the effectiveness and efficiency of the internal control system of the performed activities, also to verify compliance with the legal and regulatory provisions that regulate it, , internal control questionnaires were applied for evaluation, applying COSO I to obtain sufficient information, management indicators were also applied in order to measure the efficiency and effectiveness levels of the executed operations, allowing the identification of the audit findings, and to determine the conclusions to the entity as well as for officials, to abide by the recommendations proposed in this audit, in order to improve their institutional management.