Auditoría de gestión a la Cooperativa de Ahorro y Crédito Acción Tungurahua Ltda., de la ciudad de Ambato provincia de Tungurahua, del período 2015

Abstract

The audit of management to the Cooperative of Savings and Credits Acción Tungurahua Ltda., period 2015, has as purpose to measure the levels of efficiency and effectiveness in the fulfillment of the goals and objectives. Internal control questionnaires were used during its development through the COSO I method, and management indicators that allowed the evaluation to announce in the report of the management audit. The findings found were the non-compliance of the credit process, lack of staff training, lack of documents in the credit bureaus and the high delinquency rate. It is recommended to analyze and evaluate the requirements of the credit manual for the respective granting of requested credits, to verify and follow up the files presented in order to grant the credits with the greatest satisfaction, and to train the staff in the specific areas of credit management and to be able to minimize the risk faced by the entity.