Auditoría de gestión a la Cooperativa de Ahorro y Crédito Fernando Daquilema, de la ciudad de Riobamba, provincia de Chimborazo, periodo 2016

Abstract

The present Audit of Management of the “Cooperativa de Ahorro y Crédito Fernando Daquilema, from the city of Riobamba, Chimborazo province, period 2016, was carried out with the objective of getting to know the existing weaknesses in the activities carried out by the aforementioned financial institution. The development of the audit considered the execution of four phases in which the information of the administrative procedures executed during the 2016 period was organized, the same that obey to the dispositions issued by the internal policies besides to the regulations established by the Secretaría de Economía Popular y Solidaria which is control entity for this type of organizations. The audit examination determined that the institution presents difficulties in terms of lack of knowledge of financial performance since indicators have not been designed to show the behaviour of the placement and recovery activities of the economic resources provided to the associates, in addition the personnel has been evaluated in their work performance, situation that compromises the levels of human resource efficiencies. It is concluded that the managers must adopt corrective measures, in this regard it is recommended to comply with the suggestions issued in the final management audit report to the COAC Fernando Daquilema.