Auditoría de gestión a la cooperativa de ahorro y crédito Chibuleo Ltda., del cantón Ambato, provincia de Tungurahua, periodo 2020

Abstract

The objective of this research work was to determine the level of use and application of resources for the fulfillment of institutional objectives, through the application of a performance audit to the Cooperativa de Ahorro y Crédito Chibuleo Ltda. in the canton of Ambato. The performance of the management audit was carried out through the use of audit instruments and techniques such as direct observation and documentary research which helped to collect specific information and through the preliminary visit, the requirements of the institution were established for the development of the audit and through the application of internal control questionnaires and its eight components it has been determined that the overall internal control system of the entity has a Moderate confidence level of 73% and a Moderate risk level of 28%. Analyzing these data, the following findings were obtained: the actions of each employee are not clearly defined in a functions manual, as well as the hierarchical structure is not in accordance with the current needs of the institution, and the cooperative does not have updated manuals for each area to control and guide each of the activities that are developed. It is concluded that the institution has shortcomings in the flow of internal information and the correct use of internal manuals. It is recommended the development and implementation of training and meetings to disseminate the necessary information such as manuals for the proper development of institutional activities