Auditoría de gestión a la Cooperativa de Ahorro y Crédito Politécnica de Chimborazo Ltda. del cantón Riobamba, provincia de Chimborazo, del período 2016

Abstract

The present research work is a Management Audit to the Cooperativa de Ahorro y Crédito Politécnica de Chimborazo Ltda, of the small administrative district Riobamba, Province of Chimborazo, period 2016 with the purpose of determining the levels of efficiency and effectiveness in the fulfillment of the objectives and goals of the entity. Through the use of audit techniques and instruments such as interviews, surveys and internal control questionnaires, each of the components were evaluated by applying the COSO I method and some Management Indicators. The following findings were determined: non-completion in the process of credit granting, absence of planning and evaluations of staff performance. It does not have a budget per activity, lack of a risk mitigation plan and absence of evaluations to the internal control system. When making the audit report it could be stated that one of the weaknesses of the institution is that no techniques and procedures are applied to identify the critical points in its management and legislation, it was also observed that there is a high percentage the past due portfolio. It is recommended that managers strictly apply the provisions of the statutes and other governing regulations of the institution system, as well as the parameters set out in the credit manual and to design strategies for the recovery of the past due portfolio, which will allow the institute to have greater liquidity and be able to better serve its members. Keywords: