Auditoría de gestión a la Cooperativa de Ahorro y Crédito Lucha Campesina, provincia de Chimborazo, cantón Cumandá, periodo 2015

Abstract

The management audit for the Cooperativa de Ahorro y Credito Lucha Campesina, Cantón Cumanda, period 2015 developed to determine the levels of efficiency and economy in the existing processes and to know the degree of management achieved by the institution. The research has been carried out through surveys directed to each of the different areas heads through internal control questionnaires, based on the COSO III method, on the other hand, it was necessary to support the execution of the audit phases provided by the Generally Accepted Auditing Standards and internal policies issued by the financial institution, in addition, it was proceeded to determine the levels of compliance through the use to management indicators. The results obtained allowed to conclude that the internal control system applied by the cooperative is efficient because the components examined have acceptable levels both confidence and risk, even so, the activities in which they do not comply with, should be corrected in a timely manner to avoid future drawbacks. It was concluded that the processes developed during the analyzed period are a reference for a good administrative management, therefore, it is recommended to apply measures focused on the continuous institutional improvement in which can be evidenced the levels of efficiency and economy of the Cooperative Lucha Campesina to reach a position in the financial market.