Auditoría de gestión al Departamento Financiero de la Cooperativa de Ahorro y Crédito “Minga” Ltda. Sucursal Riobamba, para incrementar la eficiencia en los procesos

Abstract

The present thesis tiled “Audit of Administration to the Financial Department of the Savings and loan cooperative MINGA Ltda. Branch Riobamba, to increase the efficiency in the processes”, has the purpose to provide a tool that allows to detect the risks and to generate pertinent solutions to increase the efficiency in the processes that helps to the taking of decisions. For the development of the thesis the quality-quantitative methodology was used that is applied during the development of the phases of Audit of Administration, but mainly in the obtaining of enough, competent and appropriate information by means of the application of the questionnaires of Internal check COSO. The development of the proposal gave the audit report as a result that clearly is given to know the absence from an Audit of Administration to the Financial department, it lacks of an appropriate organizational structure, lack of incentives to the personnel to improve the productivity and vocational training lack as regards the efficiency in the processes. By means of the Audit of Administration to the Financial department arises a fundamental tool to improve the financing politicians and to generate bigger commitment on the part of the managers and staff of the institution, in such a way that can improve the efficiency in the processes that are executed with the purpose of achieving bigger productivity of the same one. It could be concluded that an unconcern exists by the Management as regards the development of the staff of the Financial department. So it is recommended to the Manager and the executives of the department to implement the proposal, put emphasis in the suggestions proposed in the audit report, with the purpose to complete each one of the proposed objectives by the company and achieve bigger satisfaction in the partners.