Auditoría de gestión a la Cooperativa de Ahorro y Crédito Politécnica de Chimborazo Ltda., de la ciudad de Riobamba del período 2013

Abstract

The following research deals with the Audit of Cooperativa de Ahorro y Crédito Politécnica de Chimborazo Ltd located in Riobamba in the year 2013. It was carried out in order to evaluate the efficiency and effectiveness of internal control system and the activities performed by the entity as well as to verify the fulfillment of laws and regulations that regulate it. In its development some scientific contributions of authors are presented according to the management, and the audit which are the basis to develop the research work. The audit began with the situational diagnostic through the analysis of SWOT and the evaluation of internal control system was performed using the method COSO 1. Through the application of questionnaires, the critical areas were determined establishing a medium level of risk of 40% and moderate confidence level of 60% due to certain conditions detected. In the Audit developed and applied indicators to assess the cooperative management and the achievement of objectives. After that, the level of compliance of existing legal provisions to which the entity is subject was revised. When the audit finished it was possible to determine that the manual of functions of the Cooperative has not been updated. There is a high level of inefficiency in terms of analysis for lending, there is no a proper segregation of duties, the personnel do not receive training and there are no policies or plans to reduce risks. The computer system used by the Cooperative is too old and does not offer the proper management of databases of it. According to mentioned conc1usions, the recommendations that should be considered in order to implement corrective actions to mitigate risks and reduce the weaknesses found and displayed appropriately.