Auditoría de gestión a la Cooperativa de Ahorro y Crédito Oscus Ltda., ubicada en la ciudad de Ambato - provincia de Tungurahua, correspondiente al año 2019

Abstract

The primary purpose of this research was to carry out a Management Audit of the Oscus Ltda. Savings and Credit Cooperative, located in the city of Ambato - Province of Tungurahua, during 2019. this study also focused on safeguarding the economic resources of the partners. The research techniques used were direct observation to get relevant information to analyse the financial entity, surveys applied to the cooperative's personnel and an interview with the general manager. For this reason, a management audit including audit phases by using questionnaires and the COSO II method was necessary. In addition, substantive and compliance tests were applied, and a report detailing the findings together with conclusions and recommendations addressed the company to make decisions to achieve its objectives. Finally, the results showed that the institution lacks an internal control system. Finally, there is a lack of a proper distribution of the administrative functions and internal control to support the company in making correct decisions. Therefore, as a final recommendation, the administrative personnel should conduct a Management Audit every year to assess efficiency, effectiveness, and quality and thus get better control of all procedures and activities and represent a tool that allows measuring the achievement of goals and objectives.