Auditoría de gestión a la Cooperativa de Ahorro y Crédito Pilahuin Ltda. cantón Salcedo, provincia de Cotopaxi por el período comprendido entre el 1 de enero al 31 de diciembre del 2014

Abstract

The present research is an “Audit Management Credit Union Pilahuin Ltda., Salcedo Canton, Cotopaxi Province. It aims to verify whether the entity reached the expected objectives and goals efficiently and whether they are effective operating procedures end internal controls. To develop this Auditing internal control questionnaires applied by COSO I method, paper work where the following findings were detected: do not have a code of ethics, administrative and operational staff are not trained, manual fuctions is not designed according to the needs of the institution and not have manuals and regulations necessary to regulate the management of the institution, not applying performance indicators to measure the degree of compliance with efficiency and effectiveness, do not meet the objectives in the strategic plan, and do not perform annual budgets. The highest authorities of the institution is recommended to emphasize the recommendations proposed in this audit, in order to meet the objetives set by the institution.