Auditoría de gestión a la Cooperativa de Ahorro y Crédito San José Ltda, matriz Chimbo, provincia de Bolívar, período 2015

Abstract

The present investigation is focused on the execution of a Management Audit to the Cooperative of Savings and Credit San José Ltd., Chimbo headquarters, province of Bolívar, period 2015, it had the purpose of evaluating the degree of efficiency, effectiveness, economy and ethics for the achievement of institutional objectives. For the development of the research, internal control questionnaires were applied using the COSO II method, indicators, SWOT analysis and flowcharts. Based on the phases of the management audit and evaluation of the internal control system, it was determined a MEDIUM level of risk of 40% and a MODERATE confidence level of 70%, lack of credit policies, poor loan portfolio, lack of an adequate strategic plan, there is no systematic process of selection of suitable personnel, lack of diffusion of the mission and the vision and the vision to the employees and partners. At the end of the management audit, it is determined that the institution must implement controls on a regular basis with the purpose of avoiding a high risk index in the management of administrative, financial and communication resources. In addition to using the recommendation contained in the Audit Report submitted to management, in order to improve the administrative and financial management of the Cooperative of Savings and Credit San José Ltd., for an adequate performance, generating growth and well- being among all stakeholders.