Auditoría de gestión de la Cooperativa de Ahorro y Crédito “La Benéfica” Ltda., de la ciudad de El Carmen, provincia de Manabí, en el periodo: de enero a diciembre del 2011

Abstract

This Thesis is a Management Audit performed at Credit Union “La Benéfica” Ltda. This was developed in order to evaluate the fulfillment of activities such as: managements of the unit, administrative, and operative in the company. From the study and evaluation of the system of internal accounting and administrative control, and after the application of questionnaires to directors, employees and partners, the most important findings are: There´s no staff turnover in the operative activities; which promotes there is indispensable staff. Due to this the staff is not able to domain other working ares, limiting the administrative and operative activities of the company. The information reports aren´t sent to all level of authority and responsibility. This promotes disinformation in some areas of authority, which can harm the regular performance of the Credit Union. The financial politics by developing technical necessary studies and operative pro-forma about implementation of new services and financial products and/or complementary were not performed either. After the report the following recommendations were established: This Credit Union must update its strategic planning in order to guide its activities, obey the internal regulation, savings management rules, investments, loans, payments, and trained staff; in order to rules each one of the functions and perform the activities effectively as a benefit for its customers and partners. The departments in charge this organization in the Credit Union must plan operatively the activities to optimize its management and staff´s work in order to benefit its customers and community. Likewise, the way to select future personnel must be regulated in order to get quality and professionalism. To finance and execute a strong marketing plan is really necessary in order to provide services and new products to expand the base of customers, reach more community sectors and get higher economic returns a benefit for customers.