Auditoría de gestión a la Cooperativa de Ahorro y Crédito “26 de Septiembre Lázaro Condo” Ltda., del cantón Chunchi, provincia de Chimborazo, periodo 2016

Abstract

The present managament auditing to the Cooperativa de Ahorro y Crédito “26 de Septiembre, Lázaro Condo” Ltda., of the Chunchi cantón, Chimborazo province, period 2016., has as objetive to determine the levels of efficiency, efficacy and economy in the fulfillment of its goals and objetives. For the development of the auditing an institutional SWOT was carried out, visits to the facilities were made, the pertinent information vas requested for the supervision of governance component, the government quality matrix was applied, the interview was made to the manager of the cooperative, the internal control questionnaires were used to evaluate the risk and confidence of it through the COSO I method, processes and procedures were evaluated, the value chain was desingned and management indicators were applied in the organization, which allowed obtaining the following findings: non-existence of management tools such as operational plans, strategic plans and budgets, non-compliance of the process of grating loans, non-compliance of the portfolio recovery process, lack of management and follow-up in the granting of loans, lack of mitigation risks plans, it does not have a manual of functions and procedures and lack of induction of products and services. It is recommended to make the annual Operational Plan, Strategic Plan and budget; to verify the correct fulfillment of credit granting processes, management, monitoring and recovery of the overdue-portfolio; identify and assess the possible risks and implement a plan to mitigate them; to design a manual of function and procedures according to a necessary competence in the institution; and determine a better induction for a more efficient issuance of credits and payment to the shareholders.