Auditoría de gestión a la Cooperativa de Ahorro y Crédito Minga Ltda. matriz Riobamba, cantón Riobamba, provincia de Chimborazo, periodo 2015

Abstract

This Audit of Management to the “Cooperativa de Ahorro y Credito Minga Ltda”, head office Riobamba, Chimborazo Province, during 2015, has the purpose of measuring the operational efficiency and the fulfillment of the objectives of the institution. For the development of the audit, internal control questionnaires were applied through the COSO I method to employees who work in the company, management indicators were also used to obtain reliable and truthful information for the execution of the present study. The findings found were: lack of evaluation of work performance, lack of a knowledge about principles, ethical and moral values of employees, and lack of a security guard. It is recommended that the authorities take into account the conclusions and recommendations suggested in the final report of this work, in order to improve the processes, activities and services of the institution, allowing each of the proposed objectives to be met and to achieve greater satisfaction in the clients.