Auditoría de gestión a la Cooperativa de Ahorro y Crédito Cámara de Comercio Indígena de Guamote Ltda., del período enero a diciembre del 2015

Abstract

The management audit to the Cooperativa de Ahorro Crédito Cámara de Comercio Indígena de Guamote Ltda., from January to December 2015, was conducted in order to know and measure the degree of effectiveness and efficiency to know the objectives. For its development, internal control questionnaires were carried out through COSO I, indicators of management and through this the following was found: there are no recruiting policies, no personnel selection, no continuous training related to the position held by the staff. It is recommended to conduct a management audit at least once a year to detect errors in the cooperative, establish continuous training in coordination with the Department of Human Talent in the schedule of activities in order for staff to carry out the activities entrusted, Establish a contingency plan to prevent the decrease off all resources in order to avoid future eventualities. This management audit report will make it possible to correct the errors that the cooperative is going through and make the correct decisions that will help the entity to grow.