Auditoría de gestión a la Cooperativa de Ahorro y Crédito Creciendo Juntos, cantón Francisco de Orellana, provincia de Orellana, período 2015

Abstract

The present Audit mangement of the Cooperativa de Ahorro y Crédito Creciendo Juntos, of the San Francisco de Orellana canton, province of Orellana, period 2015, has the purpose of determining the effectiveness, efficiency and economy in the carried out activities, with the aim to improve the institutional management. For its development, internal control questionnaires were used thought COSO I method and management indicators to obtain truthful and reliable information for executing the study, the findings were: non-existence of ethics code, lack of a manual of functions and procedures, there is no an internal regulation. It is suggested; to design, define and socialize the ethics code to the staff, managers and colleagues, through training workshops, implementing the corresponding penalties in case the officials unrespect the work environment and to elaborate the internal regulation where be established the working conditions of all workers and executives at the Cooperativa de Ahorro y Crédito.