Auditoría de gestión a la Cooperativa de Ahorro y Crédito Warmikunapak Rikchari Ltda. de la provincia de Tungurahua, cantón Ambato, período 2016

Abstract

The objective of this certification work is to carry out a Management Audit of the Warmikunapak Rikchari Ltda. Credit and Savings Coopertive. In the province of Tungurahua, Ambato canton, period 2016, applying the audit procedures designed to determine levels, of efficiency, effectiveness, and economy of the Administrative and Financial processes. In the first chapter, the first approach was reported with the Manager of the Cooperative, where it was known that there was a lack of compliance in the processes of placement an recovery and the failure to reach the expected goals, mainly due to the absence of indicators of management. In the theoritical framework, the definitions related directly to the topic were placed, consulted by several authors, in order to build knowledge, in relation to the methodological framework the use of the qualitative-quantitative modality was established, with the propositive framework. The audit phases applied are: familiarization, based on the review of the general information of the cooperative, the mission and vision were analyzed, followed by the evaluation of the internal control system, giving a general confidence level of 60.40% moderate and a moderate risk of 39.60% in the execution phase was reviewed the compliance of human talent processes, the credit manual and the application of management indicators, resulting in the grating process was carried out in 86%, was not collected the totality of requirements existing an absence of 17%. In conclusion, the Cooperative has an internal regulation but this has not been socialized, so it is recommended to socialize it and then apply evaluations.