Auditoría de gestión a la Cooperativa de Ahorro y Crédito Integración Solidaria Ltda., de la provincia de Cotopaxi, cantón Salcedo, período 2015

Abstract

The objective of the present special project is the perform a management audit to the Cooperativa de Ahorro y Crédito Integración Solidaria Ltda., of the Province of the Cotopaxi, Salcedo County, 2015 period, to verify the knowledge of the levels of efficiency, effectiveness and effectiveness in the fulfillment of the goals. The methodology used for its development was the descriptive research, supported by the inductive deductive method and various information gathering techniques, in the development of the proposal, an internal control questionnaire was applied using the COSO I method for the evaluation of the system, giving as a result a moderate level of confidence of 51% and a moderate risk of 49%; in the execution phase, the following findings could be determined; breach in the process of granting credits, such as the lack of requirements to be able to deliver them, the process of recovery of credits is not effective, allowing to maintain a high percentage of overdue portfolio, for each of the periods goals have been established in the different areas of the Cooperative, but by applying management indicator it was known that the proposed goals were not achieved, affecting the business vision. In conclusion, the Cooperativa de Ahorro y Crédito Integración Solidaria Ltda., In the case of recovery of the past due portfolio does not have regulations that define the guidelines for collection and those responsible for its application, for which it is recommended to elaborate the regulations that regulate the recovery process of the past due portfolio, including the guidelines for collection.