Auditoría administrativa a la Cooperativa de Ahorro y Crédito “Fernando Daquilema” Ltda., matriz Riobamba, provincia de Chimborazo, periodo 2017

Abstract

The current work proposes the performance of an administrative audit to the Cooperativa de Ahorro y Crédito "Fernando Daquilema" Ltda., Matriz Riobamba, Chimborazo province, period 2017, with the purpose of evaluating the effectiveness of the operations developed in order to counteract the existing deficiencies and irregularities. The investigation techniques that were carried out were of the field with the purpose of giving an answer to some situation or problem previously posted; the surveys to the employees that collaborate in the institution and interviews directed to the directors of the COAC. The findings found were lack of control over the policies and practices necessary to ensure proper planning and administration of the Cooperativa's human talent, lack of a risk mitigation plan, lack of communication and pertinent information within the institution. The preparation of this proposal was made according to the needs of the COAC, which allowed a final report to be issued and deficiencies detected in the administrative part. It is recommended to apply semi-annual or annual administrative audits where the auditor in charge will obtain sufficient understanding of the legal basis, plans, and organization, as well as the work and information systems of the entity.