Auditoría administrativa a la cooperativa de ahorro y crédito Misión de Integración Servicio Social Ltda. del cantón Quito, provincia de Pichincha, periodo 2021.

Abstract

The financial entity "Misión de Integración Servicio Social Ltda. "does not have an administrative audit, which makes it difficult to make decisions and adopt appropriate rules that generate opportunities for the benefit of the entity, which is why the general objective of this Degree Project was to execute an administrative audit where Cooperativa de Ahorro y Crédito Misión de Integración Servicio Social, of Quito canton, Pichincha province period 2021 is evaluated, with the purpose of improving the development of the internal processes, for which the bibliographic research was carried out in order to have enough material for the direction of the audit phases, additionally, background research was included completing the theoretical foundation, the methodology applied was of mixed modality since the facts occurred in the institution and application of management indicators were carried out, among the techniques used we have the interview to the legal representative, survey applied to the officials of the financial entity and the direct observation that allowed gathering information on the development of the internal processes, the process of granting credits, recovery of portfolio was evaluated, human talent management where it was verified that the institution has a good management of human talent. human talent management, where compliance with the working day, the existence of training, performance evaluation and the fulfillment of functions were verified; in conclusion despite having internal regulations, these have not been duly applied, affecting the performance of the personnel working in the financial institution. Therefore, training processes and the elaboration of plans that promote the fulfillment of the objectives are recommended.