Auditoria operacional a los procesos de captación y colocación de la COAC Nueva Esperanza Ltda. en la cuidad de Riobamba, provincia de Chimborazo, periodo 2022

Abstract

This investigation conducts an Operational Audit of the savings and loan processes of the “Nueva Esperanza Ltda.” Credit Union in Riobamba, Chimborazo province, during 2022. The research aimed to analyze the root causes of various issues hampering daily activities. A survey was administered to the agency's staff to carry out the research. Internal control questionnaires, based on the components of the COSO II method, were used to evaluate confidence in their performance. Management indicators were also applied to measure the efficiency, effectiveness, and economy of the cooperative's operations. Flowcharts were developed for service processes, savings collection, loan placement, and staff training. The analysis identified several weaknesses, including multitasking personnel, ineffective communication, lack of follow-up on the loan granting process, recurrent non-compliance with the credit manual, lack of ongoing staff training, and inadequate budgets. The findings provide a strong foundation for the “Nueva Esperanza Ltda.” Credit Union to optimize its operational processes and enhance efficiency and effectiveness in achieving its objectives