Auditoría de gestión a la Cooperativa de Ahorro y Crédito Indígena Sac Ltda, de la ciudad de Ambato, provincia de Tungurahua, periodo 2019

Abstract

The objective of this research was to carry out a Management Audit of the Cooperativa de Ahorro y Crédito Indígena SAC LTDA of Ambato city, Tungurahua province, in 2019., This Audit seeks to determine the levels of efficiency, effectiveness, economy and ethics in the different institutional procedures performed by this entity. The research methodology included a mixed approach to collecting and analyzing quantitative and qualitative data from interviews with management personnel and surveys of internal and external personnel of the cooperative. The main findings led to evidence that the cooperative needs a personnel induction manual since this makes it difficult to carry out activities in an organized way. Besides, management indicators must be designed and implemented for evaluation and management control. The personnel of the credit and collections area lacks training, and the recruitment process, selection and hiring of personnel is made empirically, which means that their performance needs to be improved. The results showed the necessity of applying a management audit, evaluating the administrative management, and the internal norms and policies used to determine compliance with the established regulations and which measures must be implemented to improve the activities. Finally, carrying out a management audit is an essential procedure for the cooperative since it helps to measure the efficiency and effectiveness levels. The manager is recommended to apply the design and implementation of a personnel induction manual that allows them to be aware of mistakes in their procedures and functions and to follow up on the recommendations established in the final management audit report.