Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Surangay” Ltda., parroquia Huambaló, periodo 2020

Abstract

The present study was aimed to carry out a management audit to a savings and credit cooperative called "Surangay" Ltda located in Huambaló parish, Pelileo canton, period 2020, through the application of audit procedures for the improvement of effectiveness, efficiency, effectiveness, economy and institutional ethics. This audit has been based on the Generally Accepted Auditing Standards and on auditing techniques such as observation in the institution's facilities, the interview with the general manager, surveys applied to the institutional employees, paperwork in formats established by Superintendencia de Economía Popular y Solidaria and the application of internal control questionnaires. Initially, a preliminary knowledge of the cooperative was obtained through a visit to the facilities and an interview with the manager of the institution. Subsequently, an internal control evaluation was carried out through the application of questionnaires based on the COSO I method, determining a moderate risk level, establishing institutional weaknesses and prioritizing the absence of an internal control manual as the main weakness, the reason why the audit opinion is qualified. Consequently, management indicators were used in order to measure the institutional management in a quantitative way. Once the management audit was completed, the audit report was issued, announcing findings, conclusions and recommendations of processes evaluated during 2020. The institution is strongly suggested to implement the recommendations issued in the report in order to guarantee the fulfillment of its institutional objectives and goals.