Auditoría administrativa a la Cooperativa de Ahorro y Crédito Chunchi Ltda. del cantón Chunchi, provincia de Chimborazo, período 2016-2017

Abstract

The present administrative audit to the Cooperativa de Ahorro y Crédito Chunchi Ltda, Chunchi town, Chimborazo Province, period 2016–2017, it has an aim to determine the improvement and the accomplishment the administrative management to making decisions in a better way in the institution. The audit development used some tools such as interviews, staff surveys, and findings sheets; it was realized the evaluation of the internal control system through questionnaries based them COSO II. It verified the enforcement of the laws, the levels of effectiveness and efficiency were analyzed through management indicators and applying performance indicators allowing to identify the lack of policies in the staff selection, the lack functions rotation, the lack of socializing the functions guide, the lack of performance indicators, which has prevent compliance the goals and objectives proposing by the institution. Through the Closing Report of the Audit was established a set of conclusions and recommendations issued to the managers and staff of the institution with them aim to develop possible solutions to help them achieve with the policies of the staff selection according to the area is going to play the employee, at the same time employing performance indicators to evaluate the work done to counteract the found deficiencies.