Auditoría de gestión a la Cooperativa de Ahorro y Crédito "COOPAC AUSTRO” Ltda agencia Macas, provincia de Morona Santiago, correspondiente al período del 1 de enero al 31 de diciembre de 2013

Abstract

This work is an audit qualification management for “Austro” Cooperative, Macas agency, it is located in the province of Morona Santiago, for the period from January 1ˢᵗ to December 31ˢᵗ, 2013, the problem that caused this research was the high percentage of nonperforming loans, failure to reach the goals of the placement and finally breach of rules set by the institution to its own procedures. The proposal developed each of the steps of audit in the first general knowledge of the entity, the second was held on internal control system components evaluated, resulting in a risk level of 67,88 % and 32,12% confidence subsequently implemented procedures to be defined. The lending process and the requirements that have the clients to access one of them, with an 85% compliance with the process, the process of loan recovery in inadequate and the set goals were achieved by 27% having a gap negative 72.11%. In conclusion we can say that they have not complied with the provisions of the rules and the goals set by what are needed periodic evaluations to establish the necessary corrective measures.