Auditoría de gestión a la Cooperativa de Ahorro y Crédito Nizag Ltda, cantón Alausí, provincia de Chimborazo, período 2015

Abstract

The following investigation is a Management Audit to the “Cooperativa de Ahorro y Credito Nizag Ltda” Credit Union, from Alausí, Province of Chimborazo, from the 2015 term, in order to evaluate the efficiency, effectiveness with which the resources are managed and the proposed objectives are achieved, the same that was supported by the Generally Accepted Auditing Standards, conceptualization of Management Audit, where comprised phrases between the Preliminary Knowledge, Internal Control System Evaluation, Work Papers, Development of Findings, Report Writing and Communication of Results; audit methods used as surveys, interviews, questionnaires and observation; the Internal Control system based on the COSO II method and the management indicators were developed, which allowed us to know the level of performance of the Institution. When concluding with the sustained work with all the information provided by the “Cooperativa de Ahorro y Credito Nizag Ltda”, Credit Union, from Alausí, the Audit report was elaborated, weaknesses were found during the execution of the Management Audit for 2015, with their respective conclusions and recommendations, each of which lead to institutional improvement such as: good use of resources, strengthening of weaknesses, better work performance, compliance with policies, standards and procedures.