Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Crecer Wiñari”, sucursal Riobamba, período 2012

Abstract

The present researching task entitled “Management Auditorship to Saving and Credit Cooperative ´ Crecer Wiñari´ Riobamba branch office during 2012” will let to measure the fulfillment under efficiency, effectiveness, economy, ethics parameters and the usage of resources belonging to this institution. In order to get the purpose it was necessary to deepen theory related to the studied subject, so references to: auditorship regulations generally accepted, concepts on management auditorship, steps on familiarization and revision of laws, evaluation of the internal control system, task roles, findings development, report writing and results socialization were carried out; auditorship methods like questionnaires, interviews, observation; internal control system based on COSO 1 method, management indicators, that permitted to develop a better job. Concluding the work that was based on Policies, Procedure Manuals, Statute, Internal Control Instructive and Ethics Code all of them provided by “COAC Crecer Wiñari Riobamba Branch office”, it was finally generated an Auditorship report that contains weaknesses found when the auditorship to management of 2012 period was performed. With its respective conclusion and recommendation, each one of these lead to institutional improvement like: resources usage, weaknesses strengthening, better labor performance, fulfillment of policies and procedures.