Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Luis Felipe Duchicela XXVII”, del cantón Riobamba, provincia de Chimborazo, periodo 2019

Abstract

The objective of this study was to carry out a management audit process at the “Cooperativa de Ahorro y Crédito “Luis Felipe Duchicela XXVII, located in Riobamba, province of Chimborazo, term 2019, in order to improve the efficiency, effectiveness and economy in the use of resources, in order to contribute with the management to make adequate decisions. To do this, methods, techniques, instruments, the COSO II internal control system with its eight components were applied in the internal control system, indicators of efficiency, effectiveness, economy, ethics and ecology. This helped to determine the following findings: there is no socialization of manuals, regulations and statutes, the board of directors and vigilance are unaware of their responsibilities and rights, the institutional facilities evidence reduced spaces, the lack of a recruitment and selection process of employees, the institution lacks of management indicators, non-compliance with the credit and collections manuals, physical and electronic security, lack of supervision of the daily activities carried out by the staff; the absence of an adequate communication system. Finally, the institution is suggested to consider the conclusions and recommendations issued in the final report, which reflects its shortcomings so that the company can be able to improve its administrative and financial processes.