Auditoría de gestión a la Cooperativa de Ahorro y Crédito Sembrando un Nuevo País Ltda. de la ciudad de Ambato (matriz) provincia de Tungurahua, durante el período 2014

Abstract

The present research work is a Management Audit applied in the saving and credit cooperative “Sowing a New Country” of the city of Ambato during the period of 2014. In order to determine the degree of compliance, efficiency, effectiveness and quality in the administration of the entity. For the development of this work, we performed an internal control using the COSO I method, evaluating the different processes and determining the level of confidence and the level of risk of each component and subcomponent, where they were defined as the components to be audited: credit placement, recovery of portfolio and human resources, the following deficiencies were verified; Lack of staff training to the employees, they are not evaluated to assess the performance level, does not perform rotation to the officials, the entity does not have a manual for the recovery plan for the past due accounts nor do they perform the appropriate process for the processes, evaluating the performance level, it should create a manual for the recovery plan for past due portfolio in order to achieve greater profitability.