Auditoría de gestión a la Cooperativa de Ahorro y Crédito Corporación Latina del cantón Chunchi, provincia de Chimborazo, del 1 de enero al 31 de diciembre del 2013

Abstract

The cooperatives growth in Ecuador has made cooperatives be in an important position among the financial system of the country. It has helped people improve their medium and low class standard of living based on the solidarity, democracy and equality principles. This research work was done in the Saving and Credit Cooperative "Corporation Latina" in the Canton of Chunchi, from January 1st to December 31st, 2013. The objective was to develop an audit management that enables the managers to verify, assess, and control all the activities carried out in the cooperative. The aim is to reach efficiency, efficacy, economy, ethics, ecology equality when pursuing their goals and objectives. This work has been developed under the auditing principles, norms and ethics codes which are generally accepted in order to contribute with the necessary knowledge to understand about the responsibility and the benefits that a management audit produces. The methodology used was descriptive, exploratory, non experimental, deductive and analytic. In order to develop this audit several auditing techniques such as interview, surveys, observation, and internal control questionnaire guides were used by means of the method COSO II. This proposal contains some files such as a permanent file and a current file. With these, it was easy to find the weaknesses that the institution has. The results generated the preparation of a report what will help the cooperative to have an adequate management and the correct use of its resources. Every institution should apply a Management Audit since it assesses management and allows identifying the degree to which internal control is accomplished and to determine how efficient and reliable it is.