Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Mushuc Runa” Ltda. de la ciudad de Ambato, provincia de Tungurahua, del 01 de enero al 31 de diciembre del 2013

Abstract

The present management audit applied to saving and loan "Mushuc Runa" Lt, located at Ambato city Tungurahua - province, from January 01th to December 31th 2013 was developed in order to measure the impact on their efficiency, effectiveness and economy. The completion of the audit was conducted taking as basis the audit planning, through the internal control evaluation for which programs, questionnaires and analysis of management indicators were made in order to raise relevant information, to determine findings and sustain them with evidences for the report under relevant audit standards and audit principles which allow to verify, evaluate and control all activities carried out in the departments of the cooperative. This assessment is useful to determine the results which establish that the cooperative performs adequately in general terms. However it presents weaknesses such as: failure of internal control manual, human talent manual and credit policies manual. At the same time the cooperative does not have a manual of procedures for the process of issuing contribution certificates, fixed-term deposit manual and loan recovery manual. With the purpose to determine the measurement of the impact of audit according to its management indicators of efficiency, effectiveness and economy the chi square analysis was performed; showing a value of 10,03 there by the hypothesis is accepted. Based on the conclusions, it recommends to the Manager and enforcement officials of different areas of the cooperative emphasize the proposed recommendations on the audit performed, in order to comply with the objectives and provide greater confidence to members of the cooperative.