Auditoría de gestión al Departamento de Talento Humano de la Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., cantón riobamba, provincia Chimborazo, período 2017 – 2018

Abstract

This research entitled Management Audit to the Human Talent Department of the Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda., Period 2017 - 2018., has as main objective to evaluate the level of work performance and the fulfillment of the institutional objectives. The development of the research consisted of the execution and application of management indicators of the five “E” flowcharts to evaluate the recruitment, selection, and hiring process of the staff. Also, an interview with the General Manager and Head of Human Talent, a survey of all COAC workers Fernando Daquilema Matriz Riobamba. To evaluate the Internal Control questionnaires were used through the COSO II method, which helped to detect the following findings: there is no adequate control over the level of work performance, the reports presented the senior executives do not have supporting documents, it does not have the proper infrastructure for the adequate development of the activities, it does not have enough technology to compete with other segments one Cooperativas de Ahorro y Crédito. About the findings found, it has been concluded that the development of the management audit became a useful tool for establishing corrective measures on the problem encountered. So it is recommended to evaluate the work performance level periodically through management indicators. Develop standards and policies for reporting with their respective support documents, build an adequate infrastructure, and acquire sufficient technology that contributes to the entity development, and provide services with a high level of quality.