Auditoría de gestión a la Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Pastaza Ltda. agencia Shell ubicada en la provincia de Pastaza, cantón Mera, parroquia Shell durante el año 2013

Abstract

The present research a management audit of the Saving and Credit Union of Small Business in Pastaza , Shell Agency, Pastaza Province, in Shell Agency, in Shell Parish during the period 2013 it allows to determine the level of efficiency, effectiveness and economy which it performs its duties.

To develop this work, investigative techniques, such as questionnaires and surveys, were used, in addition to the respective auditing techniques comparison, observation, confirmation, among others, which helped identify and expose the weaknesses in the Credit Union, later to be analyzed in the respective sheet of findings.

After the corresponding investigation, the relevant audit report was issued, determining that the PASTAZA CACPE Shell Agency previously audits have been conducted which has failed to identify deficiencies, and the lack of a strategic plan, operating procedures and functions and management indicators, for which unveiled the respective corrective actions, so that these inconsistencies can be countered by taking appropriate decisions and comply with the objectives of the credit union Small Business in Pastaza Shell Agency.