Auditoría de gestión al Departamento de Crédito de la Cooperativa de Ahorro y Crédito Educadores de Chimborazo, a julio del 2015

Abstract

This research work aims to develop a management audit departament Credit credit union Educators Chimborazo. Ltda, to July 2015. The methods used were: inductive, deductive, analytical, experimental, synthetic and statistical. For de execution od the audit was necessary the creation of a multidisciplinary team, which, depending on the áreas to be examined more auditors was composed of specialists in other disciplines, demostrating the importance in the use of materials such as questionnaires, leaves findigs among others. Onducted the estudy and analysis of the administrative internal control under the aplication of the COSO method and base on other procedures discussed in the áreas of credit and human resources, we find some important weaknesses, shortcomings in administrative and operational processes of critical tasks identified after analyzing basic elements. It was also found that the cooperative does not have the backing elsewhere outside the entity to forewarn its history in case of disaster. It is recommended that any entity should select and possess specialized human capital and constantly updated, because working with a good team and the results satisfactoy performance is productive.