Auditoría de gestión a la Cooperativa de Ahorro y Crédito Jardín Azuayo, oficina Sucúa, provincia de Morona Santiago, período 2017

Abstract

The management audit in the Cooperativa de Ahorro y Crédito (COAC) “Jardín Azuayo”, in Sucúa office, located in Morona Santiago province, term 2017 has been developed to determine the weaknesses in the existing processes and to know the degree of management achieved by the institution. The execution of the audit stages has been based on the provisions of the generally accepted auditing standards and internal control through the COSO I method, in order to obtain the necessary information to apply surveys to the personnel, which served to know the criteria or general guidelines of action. The results of the personal survey showed a percentage of 20% who are aware of the execution of management audits in Sucua office in the COAC Jardin Azuayo, while 80% of people do not know about the execution of this type of audit exam. Through the evaluation to the administrative processes, it was necessary to use the indicators of management to determine the degree of performance of the staff about the application of the public policy, demonstrating that the management is within the acceptable parameters, however, the activities in which they do not comply with the established regulations must be corrected in a timely manner to avoid future inconveniences. Once the management audit was completed, a report was issued in which the findings were informed about the weaknesses in the processes executed by the institution in 2017. It is recommended to comply with the law in a strict manner, especially when it deals with the recovery of resources through the granting of credits, it is important to apply sufficient guarantees, but above all that these can cope with the values granted.