Auditoría de gestión en el Banco Nacional De Fomento, sucursal Cumandá, período 2013

Abstract

This paper called "Management A uditing in the State National Bank in Cumanda office" is intended to apply the knowledge acquired in the classroom, and the specific objective is based on diagnosing the current management of the institution to have a clear knowledge management of its activities. It became necessary to raise the issue to investigate, determine problematic reality and approach targets. The application be came necessary for the development of this work is its methodology and field research, which enabled it to determine the current environment of the institution. The practice of this project contains four phases: preliminary research and development of the entity, in which the most relevant aspects such as identification, legal basis, mission, vision, etc., are detailed. Regarding planning an auditing program specifies of the process that was developed. ln the execution, the auditing program was developed. l n the phase of findings, all founds were presented, and finally to the communication and reporting of results. Thus was concluded and made possible the identification of strengths, opportunities must be exploited by management, as well as weaknesses and th reats that must be addressed so as to enable the achievement of objectives for which the application is recommended the management auditing and control tool for the institution as a component to take corrective actions.