Auditoría de gestión a la Coop. de ahorro y crédito “Migrantes del Ecuador”, del cantón Ambato, provincia de Tungurahua, periodo 2019

Abstract

The development of the "Management Audit of Cooperativa de Ahorro y Crédito Migrantes del Ecuador, of Ambato canton, province of Tungurahua, period 2019", had the objective of defining the efficiency, effectiveness and economy in the use of resources and the fulfillment of institutional objectives. For its development, a quantitative and qualitative methodology was used, applying instruments such as surveys to customers, managers, administrative staff and members of the Cooperative. The audit phases began with the general knowledge of the organizational structure and the processes it performs, in order to identify the problems, the development of its activities, and for this purpose the evaluation of the internal control was carried out through the application of COSO I, In order to identify the deficiencies of each component such as the development of the execution phase, it was determined that the personnel does not know the institutional philosophy, there is no continuous training plan, and the functions are not assigned according to the profile of the position, the provisions of the credit manual are not complied with, and there are no process flow charts. It is evident that there are significant weaknesses in the processes of each area of the Credit Union, especially in the Credit and Collections, Human Resources and Administration departments. The financial institution is at a MODERATE level of confidence and risk in relation to COSO I, so it can be said that the institution's management administration is acceptable; however, it should be emphasized that corrective actions should be established for possible errors. It is recommended to establish the necessary optimization of the financial, material and human resources that allow the increase of profitability through an adequate administration, it is important to eliminate unnecessary expenses for a better decision making