Auditoría de gestión a la Cooperativa de Ahorro y Crédito San Francisco Ltda. sucursal Tena, en la provincia de Napo, cantón Tena; periodo del 1 de enero al 31 de diciembre del 2014

Abstract

The work of qualification is the realization of a management audit to the savings and credit cooperative San Francisco Ltda. Branch of Tena, Napo province, Canton Tena; period January 1 to December 31, 2014, whose specific objective is based on the determination of operational efficiency and the achievement of objectives. We used descriptive research, inductive, deductive method and techniques and instruments such as the survey, interview, signing, questionnaires and interview guide. They were developed based on the tools of internal control and the COSO I questionnaires, to determine levels of risk of the 13.64% and 86.36% high confidence, based on which applied procedures to determine the level of performance of the entity. For lending processes and recovery of the nonperforming loans, on presentation of requirements being breached 10%, keeps a percentage of nonperforming loans greater than the estimate, becoming the 2.98%, non-working hours. In conclusion with the rules of the entity itself is failed, deficiencies in order to resolve or punish violators has not been reported, the socialization of the processes is recommended to improve the performance of the entity. Issued a final audit report where we could determine the strengths and weaknesses using SWOT matrix, presented findings and recommendations that will become a tool to improve institutional management.