Auditoría de gestión a la cooperativa de ahorro y crédito de la Pequeña Empresa de Pastaza Ltda, período 2021.

Abstract

The general objective of this degree work was to conduct a management audit of Cooperativa de Ahorro y Crédito la Pequeña Empresa de Pastaza for the period 2021 by measuring the levels of efficiency, effectiveness and economy in the fulfillment of its objectives; for which, several research precedents of similar topics were reviewed where it is demonstrated that this process allows to establish the deficiencies and provide immediate solutions; regarding the methodology we can say that it is mixed, it is supported by the application of management indicators and the observation of the essential facts within the financial institution, in the propositional framework the audit phases were developed, in the first phase preliminary planning where the evaluation of the internal control system was carried out through COSO III, resulting in the absence of supervision processes, the increase of the delinquency rate, the lack of a risk plan, low labor performance and non-compliance in internal processes that has affected the results of the cooperative, the components evaluated are: credits, recovery of overdue road and human talent; giving confidence level of 79% high and 21% of several activities as for example the verification of requirements, the implementation of plans to improve work performance and a reliable recovery process for overdue accounts receivable. It is recommended to develop a follow-up plan to overcome the weaknesses immediately.