Auditoría de gestión al departamento de crédito en la Cooperativa de Ahorro y Crédito Sumac Llacta Ltda., del cantón Riobamba, provincia de Chimborazo período 2019

Abstract

This research work called Management Audit to the Credit Department in Cooperativa de Ahorro y Crédito Sumac Llacta Ltda., Riobamba Canton, Chimborazo Province, period 2019; aims to evaluate management activities, and organizational performance through the audit phases to verify the degree compliance with efficiency-effectiveness in the proper management of its resources. The focus of the research used in the development of the Management Audit is of a qualitative-quantitative nature, documentary, and field type. The survey technique was applied with questions of multiple selection of the cooperative's staff, and the interview was conducted with the General Manager; the examination was carried out through the auditing phases with the application of different tools, techniques and methods, according to NIAS, NAGAS and IFRS, in which it was evaluated: the SWOT matrix, the governance quality matrix with the information requested from managers, the internal control system through the application of COSO II; management indicators were applied to measure the performance of activities, the value chain and the balanced scorecard were carried out. As results from the audit process, the following weaknesses were reported: the lack of periodic training for COAC staff, non-compliance with policies in the Credit department, lack of policies for the recovery of the past-due portfolio, lack of a legal department to develop the legal processes for the provision of money, and duplication of functions in the execution of tasks. It is recommended to establish training programs for COAC staff and have regulations for the recovery of past-due portfolio, which contribute to the fulfillment of the institutional objectives in their whole.