Auditoría de gestión a la Cooperativa de Ahorro y Crédito Rey David Ltda., de la provincia de Tungurahua, cantón Ambato, para el período 2015

Abstract

The theme of the research work is a Management Audit at the Financial Institution Cooperativa de Ahorro y Crédito Rey David Ltad., in Tungurahua province. Ambato Canto, for the period 2015. The objective is to determine the levels of efficiency and effectiveness. In the research work was known what deficiencies are such as non compliance of goals. Once the Audit has been established. The entire documentation within the files is not found. A recovery process where all of its steps have not been applied a as a consequence it led to a past due loans. It is recommended to evaluate periódically those aspects in order to avoid these weaknesses reported in the following findings, failure in the presentation of the credit requirements, the licensing process does not to presenta all the requirements to enter as an employee of the Cooperative. In conclusión, it can be said that it is a Financial Institution that has problems related to the application of regulation; this has caused the failure to achieve the goals and preset a percentage of the past due portfolio. If it is not controlled it can be affected the continuity of the company. The socialization of regulations and analysis is recommended for the execution of corrective measures in time.