Auditoría de gestión a la Cooperativa de Ahorro y Crédito 29 de Octubre Ltda. de la agencia Macas, provincia de Morona Santiago, periodo 2017

Abstract

The current work proposes the fulfillment of a Management Audit to the “Cooperativa de Ahorro y Crédito 29 de Octubre Ltda.”, of the Macas Agency in Morona Santiago province, Period 2017, to verify the processes efficiency levels, effectiveness and the economy with which it carries out its activities. The investigation techniques that were used were the observation for the verification of the use of these records, annotations of the administrative information could be made to later evaluate the processes; the surveys that were applied to COAC employees in relation to the preventive methods they use for the protection of financial information and interviews addressed to the Head of Agency, to know in detail the processes that are developed in the services they offer. The findings were: deficiencies within the agency which prevents improving the performance of the employees of the cooperative, does not have an evaluation of both individual and collective quality, that is, of the people responsible for the administration, lack of execution of A management audit employees do not know the quality of the work performed and if it complies with the rules established in the legal and internal part. At the end of the audit work, a final report was prepared to contain conclusions and recommendations to the administrative staff to improve efficiency, effectiveness, and economy in the management of the COAC.