Auditoría de gestión a la Cooperativa de Ahorro y Crédito San Miguel de Pallatanga Ltda., del cantón Pallatanga, provincia de Chimborazo, período 2019

Abstract

The present research entitled Management Audit to the Cooperative of Savings and Credit San Miguel de Pallatanga Ltda, of the Canton Pallatanga, Chimborazo Province, period 2019, had as main aim to evaluate the level of effectiveness, efficiency, ethics, ecology and economy in using the resources of the cooperative in order to achieve its objectives and goals, this research development consisted in the implementation and application of management indicators of the 5 "E" and the flowcharts of processes to find the critical nodes that affect the activities carried out by the cooperative, In addition, we applied surveys to each one of the employees and the respective interview to the Manager, the internal and external regulations were reviewed and the internal control system was evaluated using questionnaires through the COSO II method, which helped to find the following findings: the cooperative does not have management indicators, workers do not abide by the standards of conduct set forth in the code of ethics, periodic meetings are not held to evaluate work performance, the objectives set by management have not been fully met, risks are not classified according to their level of intensity, no maximum or minimum level is established for accepting such risks, and there is no system for measuring customer satisfaction. Regarding the findings, they concluded that through the general knowledge and the cooperative’s internal control evaluation system was possible to determine different shortcomings, from which it was possible to establish the conclusions and recommendations to be considered by the administration, so they recommended considering each of the observations given in the report to improve the processes.