Auditoría de gestión a la Cooperativa de Ahorro y Crédito FINANCREDIT Ltda, del cantón Ambato, provincia de Tungurahua, correspondiente al período 2016

Abstract

This titling work was carried out in the “FINANCREDIT” Savings and Credit Union, aim at conducting a management audit to set the level of compliance of the business aims and objectives. In the methodological background, the legal representative of the cooperative was interviewed, a survey was also applied in order to get information of all the staff. Each one of the phases of the audit was also developed, its organizational structure was assessed according to the COSO I report, with a confidence level of 60,89 % moderate and 39,11% of moderate risk; based on the rules that regulate it was set as a component to the human talent, credits, and investments with a confidence level of 82,47% high, and low risk of 17,53%. It was determined that both the personnel entrance and the granting of credit do not meet the ordinary requirements, as well as the lack of staff training. It is recommended the socialization to the staff members who work in the cooperative in subjects as duties and rights, as well as granting and training of investments for the compliance of the institution goals.