Auditoría de gestión al departamento de talento humano de la Cooperativa de Ahorro y Crédito “Fernando Daquilema”, de la ciudad de Riobamba, provincia de Chimborazo período 2019

Abstract

The objective of this thesis was to carry out a management audit to the human resources department at Cooperativa de Ahorro y Crédito “Fernando Daquilema”, located in Riobamba city, province of Chimborazo, period 2019, through different stages related to the audit process, determining the use and application of resources and the level of fulfillment of the institutional goals. To develop the study, it was necessary to apply a survey to the staff, an interview to the head of the human talent department, internal control questionnaires based on COSO III, with the purpose to obtain sufficient and adequate information. Therefore, it was identified a series of deficiencies, such as: non-existence of evaluations to measure staff performance and absence of a function manual to avoid duplication of actions. As a final result, it was evidenced that the internal control in the institution is poor, due to the fact that this financial institution lacks an evaluation plan to measure staff productivity. On the other hand, departmental managers do not communicate business deficiencies on time which caused the institution to be exposed to risks. It was concluded that the management audit to the human resources department at Cooperativa de Ahorro y Crédito Fernando Daquilema Ltda allowed to identify that the internal control system is deficient, which prevents the fulfillment of the objectives and guarantee the productivity of the personal. The highest authority of the institution is recommended to implement an internal control system to ensure efficient and effective administration in order to identify, assess and prevent occupational risks.