Auditoría de gestión a la Cooperativa de Ahorro y Crédito Vencedores de Tungurahua Ltda., ubicada en la provincia de Tungurahua, cantón Ambato, correspondiente al periodo 2015

Abstract

The Audit of Management to the Savings and Credit Cooperative Vencedores de Tungurahua Ltda, located in the province of Tungurahua, Canton Ambato, corresponding to the period 2015. Its purpose is to measure the levels of efficiency and effectiveness in the fulfillment of the goals and objectives. For its development, internal control questionnaires were used througt the COSO I method and management indicators, the analysis and evaluation was carried out and the following findings were reported in the report: Failure to meet the requirements for the admission of personnel and the working day, absence of the holiday schedule, it does not meet the requirements or the process of granting and recovering the loan portfolio. It is recommended to comply with the presentation of the entry and working day requirements within the entity and to apply sanctions when necessary, to carry out the holiday schedule and to monitor that it is carried out in an organized manner, to apply the credit manual for the reception of documents, processes and evaluations and evaluations and recovery of past due loans, as well as training the collection staff, specifically in topics about credit management issues, in order to minimize risk within the cooperative.