Auditoría de gestión a la cooperativa de ahorro y crédito Occidental del Cantón Pujilí, provincia de Cotopaxi, período 2021

Abstract

The present research work called Management Audit of the Cooperative of Savings and Credit Occidental, Pujilí Canton, province of Cotopaxi, period 2021, had the purpose of evaluating the level of efficiency, effectiveness, economy and ethics, as well as to determine the critical knots of the institution's operational processes. Regarding the methodology, different methods, techniques and research tools were used that allowed the collection of truthful and reliable information, for this the application of surveys was conducted to all the staff of the cooperative, the interview guide applied to the manager, helping to compile information that allows to know the situation of the institution, in turn the internal control questionnaire (COSO II) was evaluated, in which a confidence level of 75% was detected, being the most significant strengths, and a risk level of 25%, identifying weaknesses such as: lack of dissemination of the code of ethics, lack of a personnel recruitment and selection process manual, no management indicators applied, lack of internal and external communication channels, no management audits have been executed in previous periods, and absence of a suggestion box; in addition, management indicators were applied that allowed measuring the level of compliance with the attributes found. In this context, it is concluded that the cooperative has a series of shortcomings in the administrative and operational areas that must be mitigated in order to improve efficiency, effectiveness, economy and ethics, and it is also recommended to accept the recommendations issued in the final report that serve as a tool for institutional improvement