Auditoría de gestión a la Cooperativa de Ahorro y Crédito Credil Ltda., de la provincia de Cotopaxi, cantón Salcedo, período 2015

Abstract

The present research work is a Performance Audit to the Credit Union “Credil Ltda.”, from January to December 2015 in Salcedo city, Cotopaxi province; with the objective of determining the degree of compliance, the efficiency and, the administrative and financial effectiveness of the Institution. In order to carry out this investigation, some questionnaires of Internal Control were applied through the method COSO I aimed to evaluate the different processes and programs; the level of confidence and level of risk were determined in every component and subcomponent of the method. Some weaknesses were detected; for instance: lack of strategic planning, no training for staff, inadequate procedure for the selection of new personnel, and there is no a matrix for risk evaluation. It is recommended to the legal representative of the Credit Unión “Credil Ltda.”, to improve and verify the compliance of the processes by following an adequate procedure for the selection of new personnel, by having updated manuals, by executing evaluations to the credit activities, enforcing the existent norms and laws with the objective to improve the performance in functions.