Auditoría de gestión para optimizar el proceso administrativo en la Cooperativa de Ahorro y Crédito “Empresa Eléctrica Riobamba”

Abstract

The research project entitled “Management Audit to optimize Administrative Process in the Savings and Credit Cooperative” Empresa Eléctrica Riobamba” had as overall objective to determine the management in the cooperative during the period January to December 2012. The audit began with the general knowledge of the cooperative, regarding on its structure and organizational objectives and as well as the way how the inherent process is executed, all with the purpose of identifying the critical areas within the administrative process and require changes to the management of the cooperative to achieve greater efficiency, effectiveness and economy. The methodology used in the research was based on the description of the relevant facts found instruments used as survey and observation, the findings are presented in the final report, where it is specified condition, cause, effect, conclusion and recommendations for each of them. In the final report results of the Audit are presented and through them conclusions and general recommendations of the research are supported, they provide from the results that allow establishing immediate changes within the management of the cooperative, as well as, achieve in an easier way their organizational objectives.