Auditoría de gestión a la Cooperativa de Ahorro y Crédito Oscus Ltda del cantón Tena, provincia de Napo, por el período de 1 de enero al 31 de diciembre 2018

Abstract

This degree work aims to conduct a Management Audit of Oscus Credit Union Ltd of Tena Canton, Napo Province for the Period from January 1 to December 31, 2018, with the purpose of determining the levels of efficiency, effectiveness and economy in the Credit Union. The investigation techniques that were used were the observation that allowed to visualizing and selecting all the relevant information in order that the investigation can be conducted in the financial institution, interview the general manager to identify and to document the procedures, functions and activities, in addition to surveys carried out on the administrative staff of the institution. The findings were: lack of an adequate internal control system, shortcomings in the execution of administrative and financial procedures, lack of regular training for administrative officers. For this reason, the Management Audit was executed where the internal control evaluation was performed through the use of questionnaires and the COSO IIImethod, substantive and compliance testsand an audit report were applied. It is recommended to consider the suggestions made in the final administrative audit report to improve management within the Institution.