Auditoría de gestión a la cooperativa de vivienda de empleados y trabajadores UNACH, del cantón Riobamba, provincia de Chimborazo durante el período 2019

Abstract

The Cooperativa de Vivienda de Empleados y Trabajadores UNACH, does not know the degree of efficiency, effectiveness and economy with which the activities and economic resources are being managed, in the same way it does not have an adequate management of the internal control system in the administrative area, lack of commitment on the part of the partners in the payment of the established fees by the Cooperative, therefore the objective of the present investigation was to determine the level of efficiency, effectiveness and economy of the activities carried out. The methodology implemented had a qualitative-quantitative approach. The population was taken as the employees working in the cooperative and as it was a minimum population, it was not necessary to calculate the sample under study. It was fundamental the collection of information through documentary and field research. Through the application of the interview to the manager, the survey to the partners and the internal control questionnaire to the administrative staff, it was possible to determine shortcomings such as the lack of an internal control manual on administrative processes, there is no training plan, there are no management indicators and likewise the lack of strategic planning. It is concluded by issuing the respective report with its 10 findings, emphasizing that among the most important is the lack of management indicators and the absence of a strategic plan, which will contribute to management's decision making.