Auditoría de gestión a la Cooperativa de Ahorro y Crédito Chibuleo, provincia de Pichincha, ciudad de Sangolqui, período 2015

Abstract

We did a management auditing to Cooperativa de Ahorro y Crédito Chibuleo, Pichincha province, Sangolqui City, 2015, so we could assess the management, the efficiency, the effectiveness on the control of company's resources. We applied internal control questionnaires by COSO I method, and indicators of management, so that it allowed to identify the following facts: the company does not have normal processes to select, to contract, and to evaluate the body's company job, there is not internal policies to control the production process. We strongly recommend applying procedures under la legal normative to select, to contract, periodical evaluation, stablish to the people responsible of the general processes and production to detailed review to the internal policies to fit to legal regulations and provisions of the company, and then we can apply management indicators in providing our goals frequently to size the employee performance from different areas of the Cooperativa.