Auditoría de gestión basada en indicadores sociales a la Cooperativa de Ahorro y Crédito “El Calvario Ltda.”, del cantón Tisaleo, provincia de Tungurahua, período 2013

Abstract

The following “Auditing Management based on Social Indicators applied to Savings and Credit Cooperative “El Calvario Ltda.” located at Tisaleo Canton – Tungurahua Province in the year 2013” aimed to assess the social management and trough the results to find ways to help improve the various processes of this entity. For this purpose include the respective bases and theoretical axis that allow a better understanding of routing Audit. After using research techniques such as surveys, observation and others, it was possible to obtain relevant and useful information about personnel who are responsible for the social management of the institution. At the same time it adds an analysis of the financial institution with regard to their strengths and weaknesses, opportunities and threats and their level of impact. Besides it evaluates procedures about internal control system through the application of the COSO method, complement by an assessment of the various functions and requirements to be part of the institution, and an assessment of social management procedures including their own flows. Finally it applies a set of management indicators such as: efficiency, effectiveness, ethics, economics, ecology, equity and social impact of management. There by it shows the respective report with the main conclusions and recommendations for improving the administrative management.