Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Andina” Ltda. del cantón Latacunga, provincia de Cotopaxi, período 2016

Abstract

This Management Audit to the Cooperativa de Ahorro y Crédito "Andina" Ltd., of Latacunga city, Cotopaxi province, 2016 period; Its purpose is to evaluate the administrative, financial and operational processes, in order to generate an improvement plan that affects the increase in the levels of efficiency, effectiveness and economy in making decisions for the proper functioning of the entity. The execution of the Management Audit carried out covers, the preliminary diagnosis through the FODA analysis, the evaluation of the Internal Control System applying the COSO II method (questionnaires), data validation, elaboration and application of management indicators and financial indexes through the PERLAS System and determination of critical nodes by flowcharts Which allowed to determine as main weaknesses based on materiality the following: incompatibility between professional profiles and job profiles, inefficiency in portfolio recovery processes, ineffective interdepartmental communication channels and excessive staff turnover, the application of the recommendations issued in the final report is recommended, which are reflected as corrective actions to mitigate the risks in the plan of improvements proposed for the Cooperative.