Auditoría de gestión en la Cooperativa de Ahorro y Crédito “María Inmaculada” Ltda. de la ciudad de Riobamba provincia de Chimborazo para el mejoramiento del desarrollo organizacional periodo 2010

Abstract

This present technical memory is a Management Auditing to the Saving and Credit Cooperative “Maria Inmaculada”Ltd, from Riobamba city, Chimborazo Province. The objectives of this memory are: a) to improve the organization performance, b) evaluate the internal contr5ol, c) identify critic areas and d) recommend logic processes that optimize resources. Methodology: The geographic location, mission, vision, corporative values and the organic structure were identified; in addition a SWOT ( strengths, Weaknesses, Opportunities, and Threats) analysis was done. The work proposal was presented, starting with the Preliminary Planning Phase, which showed how the Institution is; then the Internal Control Evaluation, which permits to analyze the organization critic areas in the Result Communication Phase, where the respective auditing inform is presented, which is the final Work product. The observations, conclusions and recommendations were presented about the discoveries found in the auditing process. Conclusion: The application of the present Management Auditing will permit to display the process development of the activities carried out by the Cooperative staff in order to detect critic operations in the different activities and try to identify improvement opportunities. It is recommended to design an organizational and functional structure, elaborate the functions and procedures manual for the different organization areas, yearly training plan for the staff of different areas and do the respective monitoring to the credits for the recuperation of the founds.