Auditoría de gestión a la Cooperativa de Ahorro y Crédito Sumac Llacta Ltda., de la ciudad de Riobamba, provincia de Chimborazo, del periodo 2016

Abstract

The present research work whose theme is "Audit of management to the Savings and Credit Union Sumac Llacta Ltd." of the city of Riobamba, province of Chimborazo, period 2016, has as purpose to determine the levels of efficiency, effectiveness and economy in the fulfillment of its goals and objectives. For the development of the audit, an institutional SWOT was prepared, visits were made to the facilities, the pertinent information was requested for supervision of the governance component, the interview was made to the manager of the cooperative, internal control questionnaires were used to assess the risk and confidence in it through the COSO I method, the processes and procedures were evaluated, a value chain was designed and management indicators were applied in the organization. This allowed to gather the following findings: Inexistence of management tools such as operational and strategic plans and budgets; breach of the process of granting loans, failure to comply with the portfolio recovery process, lack of management and follow-up in the granting of loans, it does not have a manual of functions and procedures and lack of induction of products and services. The annual preparation of the Operational Plan, Strategic Plan and budget is recommended; check the correct fulfillment of credit granting processes, management, monitoring and recovery of past due loans; identify and assess potential risks, and implement a plan to mitigate them; design a manual of functions and procedures according to competencies; and determine a better induction for the issuance of credits and disbursements to the partners.