Auditoría de gestión a la Cooperativa de Ahorro y Crédito Kuriñan Ltda del cantón Ambato, provincia de Tungurahua, periodo 2015

Abstract

The present management audit to the Cooperative of Saving and Credit Kuriñan Ltda, with the purpose to determine the degree of efficiency and effectiveness of institutional management. The cooperative presented problems such as inadequate financial management, lack of organization, the loss of liquidity due to the inefficient recovery of past due portfolio. The methodology of research was descriptive, based on the deductive method. Techniques and instruments of research performed for its development, surveys, and interviews realized with the general manager and employees of the entity and observation executed in whole the institution. The work supported in identifying the concepts related directly to the management audit and its elements. The development of the proposal gave, as a result, the audit report that discloses the high delinquency rate represented in a past due portfolio of 67%, the non-compliance in the portfolio recovery process, credit policies, and the lack staff training. In conclusion, the institution mantains regulations for its activities although it didn´t apply as it should be. Therefore, the research paper recommends to the management of the cooperative, to take the conclusions and recommendations suggested in the final report of the present investigation, to achieve the goals and objectives set by the entity.