Auditoría de gestión para el Banco Nacional de Fomento – oficina especial Pallatanga, durante el período 2013

Abstract

The present work is the application of a performance Audit at Banco Nacional de Fomento – Pallatanga Special Office, during the period extending from January to December 2013. The purpose was to identify shortcomings and to provide guidance to assist management in successful decision for a major management. To carry out the execution of the audit the Coso II method was used, which allowed obtain information about institutional management functions to determine existing non-conformities and to provide recommendations. The results of the audit to be implemented will offer an efficient and effective management by the directors and officers because there will be a restructuring of processes and therefore an effective an effective and efficient achievement of goals and objectives , besides customers satisfaction for major service received and invrement of liquidity and profitability for other operations that are generated. This research was the beginning of an Audit in Pallatanga Special Office that is why it recommends monitor the implementation of the recommendations and an annual application of an audit, so this will be measuring operational efficiency and changes that must exist at the appropriate time.