Auditoría de gestión a la Cooperativa de Ahorro y Crédito Minga Ltda., sucursal Riobamba, provincia de Chimborazo, período 2016

Abstract

The present degree work consists in a ”Management Audit to the Cooperativa de Ahorro y Crèdito Minga Ltda, Riobamba branch, province of Chimborazo, 2016 “ in order to improve the levels of effectiveness, efficiency, and economy of the Financial institution resources. Like part of methodology, surveys to employees were applied, the analysis of the organizative structure was carried out and its control methods, the operating procedures, resources managemnet, in the credit and human resources areas, based on the following Audit stages: Familiarization and review of law, Evaluation of internal control system (based on COSO II method), Findings development, Report redaction and Communication of results and Strategical monitoring of recommendations. Like result of this research work the Audit report was elaborated, in which there are some conclusions and recommendations for the auditor. The evaluation process to the Internal control system demonstrated failures in the staff recruitment processes, which not consider the profesional profiles, necessary capacity or experience for the accomplishment of functions. Besides some problems in the Credit area were identified, in which the processes framed on Policies, Procedures Manuel, and Credit Process, are unknown. The application of written recommendation in the Audit repor Will allow solving the identified problems in critical areas of COAC (Cooperativa de Ahorro y Crédito).