Auditoría de gestión a la institución financiera Insotec, de la provincia de Tungurahua, periodo 2016.

Abstract

Currently, INSOTEC company does not have a management audit which prevents measuring the level of efficiency and effectiveness affecting the proper performance of the company, therefore this research work had the general objective of conducting a Management Audit to the Financial Institution INSOTEC, of Tungurahua province, period 2016, in order to measure the performance and use of resources under parameters of efficiency, effectiveness and economy, through the evaluation of internal control and indicators. The research methodology used was observation for the visual verification of the processes carried out in Departamento de Cartera Vencida (Overdue Portfolio Department); surveys were applied to all employees of the entity to determine whether the managers have established a reliable internal control and interviews with the legal representative of INSOTEC in order to gather information on the activities, functions and processes carried out. For this reason, a Management Audit was carried out, which details the application of Internal Control questionnaires for each component of COSO III applicable to the Institution. The findings were: non-compliance with the goals of placement and recovery of non-performing loans, several of the processes that have been identified as essential in the entity are not duly complied with, generating incomplete files, management indicators have not been applied to the financial institution, so the levels of efficiency and effectiveness are unknown. At the end of the audit work, a final report was prepared containing conclusions and recommendations to the administrative personnel in order to improve the efficiency and effectiveness of their activities.