Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Chibuleo Ltda.”, cantón Ambato, provincia de Tungurahua, período 2017

Abstract

The main objective of this research work was to execute the Management Audit of the Cooperativa de Ahorro y Crédito Chibuleo Ltda, 2017, to evaluate the level of use and application of resources under parameters of efficiency, effectiveness, economic ethics and ecology. For its elaboration, the following were used: interviews with the manager and the main officials of the cooperative, direct observation at the entity’s facilities, internal control questionnaires with the COSO III method and the respective work papers of the management audit. Different weaknesses were found: there is no training plan for the personnel, the lack of socialization of the misión, visión and ethical values of the cooperative, and the absence of performance evaluation of the employees that show the limited internal control that the cooperative despite having a manual of this type. It was also determined that the cooperative has a moderate level of risk, as well as the level of confidence that is within the same scale. In conclusión, it was pointed out that the financial institution has deficiencies that trigger negative effects on the performance of human talent and therefore the objectives that are raised in it are not fully achieved. It is recommended that specific actions be established determining responsible and compliance times so that the cooperative has a better internal control especially in terms of organization and control within the entity.