Auditoría de gestión a la cooperativa de ahorro y crédito Alli Tarpuk Ltda, en la ciudad de Quito, provincia de Pichincha año 2020

Abstract

The main objective of this degree project was to execute the Management Audit of the Savings and Credit Cooperative Alli Tarpuk Ltda., in the city of Quito, Province of Pichincha year 2020, through the application of techniques and procedures to measure the parameters of efficiency, effectiveness and regulatory compliance. For the elaboration of this review, techniques such as the interview to the manager of the cooperative, the observation of the facilities, the application of questionnaires to the employees and the elaboration of working papers based on the SEPS formats were implemented. By means of a preliminary knowledge, general information and background of the cooperative was obtained in consideration, in order to obtain as much relevant data as possible to give direction to the audit. As a result of the application of techniques and procedures it is determined that the cooperative has a moderate risk and its main weakness is the lack of adequate communication and organization between the various departments, therefore the audit opinion is qualified, so it is recommended to the cooperative to take into consideration and implement the recommendations suggested in the final performance audit report in this way, to ensure greater compliance with the institutional objectives