Auditoría de gestión a la cooperativa de ahorro y crédito Sierra Centro Ltda., cantón Latacunga, provincia de Cotopaxi, periodo 2021

Abstract

The Sierra Centro Savings and Credit Cooperative Ltd. does not have a previously conducted management audit, which has prevented its directors from knowing the level of efficiency, effectiveness, economy, and ethics in the use and application of resources. It has also hindered the determination of the level of compliance with institutional objectives. Therefore, the objective of the research project was to conduct a Management Audit of the Sierra Centro Savings and Credit Cooperative Ltd. in the Latacunga canton, Cotopaxi province, for the period 2021. This audit aimed to determine the level of resource use and application, as well as the degree of compliance with institutional objectives. The methodology used was a mixed approach (quantitative and qualitative). The research level was exploratory and descriptive, employing documentary, observational, and descriptive study types to gather information through various methods, techniques, and instruments. This included directed interviews with the manager and the head of the Human Resources Unit, as well as a survey administered to all administrative and operational staff of Sierra Centro Savings and Credit Cooperative Ltd. Through the applied methodology, it was determined that the cooperative has a need for a management audit to establish the degree of compliance with institutional objectives. It is concluded that the information obtained from bibliographic sources provided theoretical support for the research on auditing. Additionally, the cooperative has a high level of trust, with a few weaknesses identified, such as the lack of a job manual and process flowcharts