Auditoría de gestión a la cooperativa de ahorro y crédito Kisapincha de la ciudad de Ambato provincia de Tungurahua periodo 2021

Abstract

The objective of this research was to conduct a management audit to the Cooperativa de Ahorro y Crédito "Kisapincha" Ltda. of the city of Ambato province of Tungurahua, in the period 2021, through audit techniques to improve the efficiency and effectiveness of administrative processes and internal control; for which the results obtained from the questionnaire coso two were analyzed and a final audit report on the efficiency, effectiveness and economy in the use of resources was prepared. The research had a quantitative and qualitative approach, the scope of the research was explanatory and descriptive, the design was non-experimental transversal and the type of research was documentary and field. The research population and sample consisted of 20 employees of the cooperative Kisapincha Ltda. To whom a questionnaire and a subsequent survey were applied to establish their perception of the research topic. The results of the survey showed the deficient management in the use of the resources and operations of the entity, for which a management audit was made consisting of the permanent file, the preliminary planning, the current file, the execution of the audit and the communication of results to the General Manager, the president of the Administrative Council and the president of the Supervisory Council, with the purpose that these recommendations are applied to the entity and the results, fulfillment of goals and internal processes can be improved. In conclusion, the cooperative has not carried out evaluations of procedures, since only financial audits have been carried out, and a level of confidence of 59% considered moderate and a level of risk of 41% considered low has been detected. Among the main findings are the lack of mechanisms for risk identification, evaluation and response, which increases delinquency, risks and the lack of preventive measures