Auditoría de gestión aplicada a los procesos administrativos y financieros dentro de la COAC “Nizag Ltda” Alausí - Chimborazo – período 2018

Abstract

This research focuses on a management audit applied to the administrative and financial processes within the COAC "NIZAG LTDA" Alausí - Chimborazo - period 2018, to contribute to improve the administrative and financial processes in the cooperative. We surveyed 8 employees of the institution and applied the SWOT analysis that allowed getting information that there has not been an evaluation of performing the personnel in charge of the administrative and financial areas, it has not been possible to observe if the resources used to carry out their activities have been sufficient, timely and if they have been used adequately; The proposal includes the application of a management audit of the processes using the COSO II method, which allowed for an in-depth evaluation of the areas carried out within the institution, A manual of procedures for risk management is implemented, causing to identify them, analyzed and assessed adequately to allow decision making, with the application of the evaluation of the internal control system, the COSO II method is applied to identify the current situation of the company. We recommend it to comply with implementing an internal control system, which allows to evaluate and control the achieved internal processes.