Auditoría de gestión a la “Cooperativa de Ahorro y Crédito Coca Ltda.”, del cantón Francisco de Orellana, provincia de Orellana, periodo 2017

Abstract

The main objective of this research was to conduct a management audit of the Cooperativa de Ahorro y Crédito "Coca Ltda.", located in the Francisco de Orellana canton, Orellana province, period 2017, with the purpose of evaluating the level of efficiency, efficiency and economy by which the different resources of the institution are used, the methodological framework was developed where the tactics used were specified, the methods where the certainty of the data procedure is required by means of a survey and an interview applied to the staff of the entity and the associates that make use of the financial services of the Cooperativa de Ahorro y Credito Coca Ltda. The proposal was structured in five phases: the first phase was the preliminary planning where general and legal updated information related to the financial activities of the institution was collected, the phase two corresponds to the specific planning where the evaluation processes was carried out, the phase three belonged to the execution of the audit where efficiency, effectiveness and economy were evaluated by means of management indicators to determine the findings in their implementation, the phase four corresponded to the communication of the results where a final audit report was issued, linked to the use of the resources and finally, in the monitoring phase five, a schedule of the recommendations given to the authorities of the institution was designed in order to monitor the application of this one. It is recommended to take into account the conclusions and recommendations suggested in the final report of this work, because they have been prepared based on the findings in order to improve the processes and activities of the entity.