Auditoría de gestión a la Caja Solidaria Financiera de Ahorro y Crédito Pasa, de la provincia de Tungurahua, cantón Ambato, en el periodo 2016 – 2017

Abstract

The objective of this degree work was to conduct a management audit of the “Caja Solidaria Financiera de Ahorro y Crédito Pasa” of the Province of Tungurahua, Canton Ambato, in the period 2016 - 2017, to plan, organize, direct and control the degree of efficiency and effectiveness of the institution. The research techniques used were observation for visual verification of the processes carried out in the cash desk; surveys applied to all employees in the different areas of the cash desk to determine whether the managers have established a reliable internal control; and interviews with the executive level of the cash desk to gather information on the activities, functions, and processes carried out. For this reason, a Management Audit was carried out where internal control was evaluated through the use of the Coso 1 system with the application of questionnaires, the internal processes were stabilized, and the application of management indicators was used to demonstrate the efficiency of the audit application through which it was possible to recommend the design of compliance indicators and thus be a support tool to quantify the levels of confidence and risk and an audit report. The findings were: high delinquency rate, failure to meet placement goals, lack of policies and regulations, and noncompliance with the rules and laws established by the control agencies. It is recommended to apply control and evaluation mechanisms to its departments and processes to ensure compliance with its objectives and verify the existence of critical areas that affect its development.