Auditoría de gestión a la Cooperativa de Ahorro y Crédito Ejército Nacional período enero 2006 a enero 2010

Abstract

The present paper is about a management audit for Cooperativa de Ahorro y Crédito "Ejercito Nacional" from January 2006 to January 2008. A management audit to evaluate the right activity development and handle in the institution was carried out so that Cooperativa de Ahorro y Crédito "Ejército Nacional" can take advantage of human, material and financial resources and make decisions properly. The entity goal is to contribute and improve the partners' economic, social and cultural living standard generating multiple and efficient services to meet the integral-development expectations for each individual. This management audit is focused on improving and creating the procedures based on regulations of Contraloría Genera! del Estado and Nacional de Cooperativas FECOAC and other technical rules related to the topic. It also updates the operational regulations and manuals based on the control institution requirements such as procedures to implement progressively a quality control system and to improve the organization effectiveness and risk management in later years. It is recommended that the main authorities take into account this research due to financial and management index failures have been detected. It is also recommended fundamental elements for planning and measuring the social and economic resource profit that Credit Union has.