Auditoria de gestión a la cooperativa de ahorro y credito Tena Ltda. de la ciudad de Tena, periodo 2018

Abstract

The present study focused on the development of a Management Audit Process at the Cooperativa de Ahorro y Crédito Tena Limitada, located in Tena city, term 2018, in order to evaluate the levels of efficiency and effectiveness when meeting goals and objectives. The research techniques applied were the direct observation for the visual verification of activities, surveys applied to the employees, and an interview with the manager of the company. For this reason, the Management Audit Process was carried out and the internal control of the company was evaluated through the use of the COSO system, the application of questionnaires and management indicators as supporting tools to quantify the levels of reliability and risk, as well as the elaboration of an audit report. The findings go as follow: non-compliance with the objectives in terms of efficiency and effectiveness, non-compliance regarding to credit granting processes, corrective measures have not been timely considered and the previous deficiencies persist. It is concluded that the credit department consisted of unskilled personnel has caused inefficient control due to the lack of professionalism for its execution. It is recommended to implement an internal control system that regulates the different departments, in order to delimit actions and enhance the management of the company.