Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Pushak Runa Hombre Líder”, sucursal Riobamba, provincia de Chimborazo, período 2019

Abstract

The main objective of this research work entitled "Management Audit for "Pushak Runa Hombre Líder" Savings and Credit Cooperative in Riobamba Branch of Chimborazo Province, during the period 2019", was to determine the levels of efficiency, efficacy, effectiveness, economy and ethics of the management of the organization. For the development of this study, interviews and surveys were carried out with the cooperative's employees. The internal control was evaluated by means of questionnaires based on COSO II components, so the following findings were determined: the staff does not comply with the professional competencies according to the job position, the cooperative does not have a process manual, does not maintain continuous training, it just trains personnel sporadically and in basic topics, does not evaluate each department in relation to the fulfillment of objectives, does not have an internal control manual, the Supervisory Board during the year 2019, did not perform concurrent and subsequent controls on the contracting and execution procedures carried out by the Cooperative therefore, it did not complain with the rules established, it does not have a Salary Policy, there is no evidence of an efficient management of the Unproductive Portfolio and the portfolio that does not accrue Interest with respect to the total portfolio and finally, the cooperative presents a deficient operational administration and it awards 12 credit operations as linked credits, which are not approved by the Board of Directors.