Auditoría de gestión al Banco Comunitario de Ahorro y Crédito Llangahua, matriz Ambato del 01 de enero al 31 de diciembre de 2015

Abstract

The management audit to the Community Bank of Savings and Loan Llangahua, Ambato Matrix from January 01st to December 31st 2015. Its objective is to measure the levels of efficiency, efficacy and effectiveness in the fulfillment of the goals and objectives. For its development, internal control questionnaires through COSO I method and management indicators were used. The findings found were: the breach of selections process, training process and the staff requirement; also the breach of credit granting processes, credit requirements and the lack of management in the collection and recovery of non-performing loans. It is recommended to implement the selection process and staff recruitment according to the Bank, to make a training plan based on the needs of the institution and the fulfillment of the objectives set, to apply the functions manual to reduce the breach in the presentation of the requirements for selecting candidates for jobs. Besides, to analyze and evaluate requirements of the credit manual for its respective granting or denial of the credits requested. To verify and follow-up to the records presented to grant the credit with satisfaction, to train to the credit and collections stafft specially in specific areas of management credit and to reduce the risks that faces the entity.