Aplicación de una auditoría de gestión a la Cooperativa de Ahorro y Crédito Sudamérica Ltda. Para el año 2019

Abstract

This research project showed the execution of a management audit of the Cooperativa de Ahorro y Crédito Sudamérica Ltda., because the audited institution presented problems that focused on a non-existent internal control system, the lack of use of management indicators and the inadequate granting of credits, the present one is developed to know the range of efficiency, effectiveness, and economy that is being managed in the cooperative. For the development of the investigation, the inductive, deductive, analytical, and synthetic methods were applied, which allowed the application surveys to the active partners, and an interview of the manager of the entity, where it was found that the inexistence of an internal control system in the different areas has caused deficiencies in the execution of the administrative processes which leads to the inadequate and inopportune decision making, in addition, indicators that allow measuring the efficiency, effectiveness and economy in the cooperative are not used. The elaboration of the final audit report shows that the administrative processes should be improved by implementing an efficient internal control system that includes norms, policies, and methods for each area, especially the credit area which presents growing delinquency problems due to lack of supervision and analysis when granting credits. The indicators were applied facilitating the study of the situation of the cooperative's management, which allows us to know in depth how the objectives of the cooperative are being fulfilled by reviewing the results.