Auditoría de gestión a la Cooperativa de Ahorro y Crédito Lucha Campesina, cantón Cumandá, provincia de Chimborazo, periodo 2018

Abstract

This management audit to the Cooperativa de Ahorro y Crédito Lucha Campesina, Cumandá canton, Chimborazo province, period 2018, was carried out with the aim of getting to know the existing weaknesses in the processes carried out during the period analyzed. The development of the audit considered the execution of four phases in which pertinent and relevant information was obtained through the application of COSO III and other data collection techniques such as surveys and interviews with those involved in the examination. The results of the management audit came to determine that personal development is not encouraged in the cooperative, therefore human talent is not potentiated, there is no appropriate control of cash resources and finally, no filters have been designed to verify the veracity of the information provided by the partners for the granting of credits, problems that must be corrected immediately to guarantee the safety and quality of the work carried out by the institution. The foregoing has concluded that the managers of the cooperative must implement measures that contribute to improving internal processes, in this waythe recommendations issued in the final management audit report with its corresponding monitoring and supervision must be considered to provide management efficient of the lender