Auditoria de Gestión al Departamento de Crédito de la Cooperativa de Ahorro y Crédito El Sagrario Ltda., sucursal Riobamba, período agosto a diciembre 2010

Abstract

The present thesis is a Management Audit to the Loan Department at “SAGRARIO” Ltda. Saving and Credit Cooperative at Riobamba branch, period August-December 2010, it aims to identify critical areas in order to generate solutions and face bearing changes. For getting enough competent information, and having an adequate assessment to the Institutional Internal Control System, some Internal Surveys were applied through the COSO method. The proposed Management Audit will allow to verify, evaluate and control all the activities carried out in that department, getting therefore better efficiency, efficacy and economy at accomplishing its set goals. Through the Management Audit to the Loan Department, it is outlined a tool to improve concession and loan processes and to generate bigger commitment by the board officials, so that it can improve efficiency on the developing processes in order to get better yield from participants. It is recommended the manager as well as the rest of officials to emphasize the proposed suggestions on the developed audit, with the aim of completing each one of the goals set by the entity and getting better satisfaction from customers.