Auditoría de Gestión a la Cooperativa de Ahorro y Crédito Jardín Azuayo Ltda., oficina Méndez, provincia de Morona Santiago, período 2021

Abstract

The research titled "Management Audit of Jardín Azuayo Savings and Credit Cooperative Ltd., Méndez office, Morona Santiago province, 2021 period" was conducted based on a situational diagnosis that revealed organizational issues due to the lack of a management audit. This study aimed to assess and measure the risk of internal control and indicators within processes through the development of audit phases. The investigation strategically established a methodology to collect pertinent and relevant information, determining the approach, level, design, type of study, methods, and techniques, including observation, interviews, and surveys. The instruments used were observation guides and questionnaires. During Phase I of the examination, preliminary planning was conducted, including legal documents supporting the audit, as well as a strategic analysis. Specific planning resulted in the evaluation of internal control using COSO III, determining the risk level in each component. In Phase II, processes were identified and evaluated using questionnaires and indicators, generating findings and action plans. Phase III involved communicating the results. Upon completion of the research, conclusions were drawn based on the obtained results. It was concluded that the search for reliable bibliographic sources was essential for supporting the examination. Through questionnaires based on COSO III principles and attributes, a medium level of risk and confidence was determined in the components. Additionally, the evaluation of processes and the application of indicators were identified as avenues to enhance control, efficiency, and effectiveness in the organization. Critical points were established in credit and collection, posing a risk to the relatively low but potentially increasing delinquency rate.