Auditoría de gestión aplicada a la cooperativa de ahorro y crédito “Mercado Central” del cantón Quito, provincia Pichincha, en el año 2019

Abstract

The present study aims to carry out a management audit to Cooperativa de Ahorro y Crédito "Mercado Central", located in the province of Pichincha, Quito canton, in order to evaluate the current institutional situation, both in its levels of efficiency, effectiveness and economy. To do this, internal control evaluation methods were applied by using COSO I system through the application of questionnaires and the use of Management indicators to measure the goals and objectives set by the institution which allowed us to know its current situation, where it was found that the institution shows inconsistencies that must be taken into account and must be immediately corrected in benefit of the financial stability of the institution. The main and most important issue was detected in the area of credits and collections, where relevant inconsistencies were identified and verified in the credit granting process. Upon completion of the management audit, the final report was issued to the institution with the results found in the evaluation process, corresponding to the year 2019 with the respective conclusions and recommendations. Based on this, it is recommended that the information issued through the final report would be taken into account and applied as it has been prepared based on the flaws and weaknesses found throughout the evaluation process in order to improve the institutional processes and activities of the institution along with its levels of efficiency, effectiveness and economy.