Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Unión Ferroviaria Ecuatoriana” Ltda., de la ciudad de Riobamba, provincia de Chimborazo durante el período 2011

Abstract

This research is about an Audit Management in the Cooperativa de Ahorro y Crédito Unión Ferroviaria Ecuatoriana, in the city of Riobamba, Chimborazo province during the period 2011. The proposal of this research is a Performance Audit of Cooperativa de Ahorro y Crédito Unión Ferroviaria Ecuatoriana to determine the effectiveness and efficiency in the performance of its managers and employees; this reseach was done with real information obtained directly from each Institution workers through internal control questionnaires, direct observation, in the period from January 1st to December 31st, 2011. For testing the hypothesis the method of chi square (X²) was applied, where it was shown that the Audit Management influences in the efficiency and effectiveness of staff of the institution. The results obtained were through an Audit Management which can measure the performance of managers and employees of the institution, 61% of respondents said yes, while 39% said no, the respondents who said no are basically because they do not have much knowledge of the research, this survey was conducted on a sample of 147 members. In conclusion the COAC UFE staff has no the professional profile to perform each of the positions, especially their managers; further that the institution does not have a corporate image that allows to identify with their partners and employees. The recommendations to the managers of the COAC UFE is that they should be trained urgently, in addition to training other employees of the institution according to the position they play, should also take into account the mission, vision and structural chart proposed in the present investigation show that the Cooperative adequate public corporate image.