Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Sagrada Familia Ltda.”, agencia Riobamba, provincia de Chimborazo, período 2013

Abstract

This research is a management audit of the credit union “SAGRADA FAMILIA Ltda.” Riobamba Agency period 2013. This research was performed to achieve the purpose. It was necessary to deepen the theory linking the object of study, the same that was based on Auditing Standards generally accepted in the Management Audit. The phases were accomplished between the preliminary knowledge assessment system of internal control, working papers, job development, report writing and communication of the result. The auditing methods used as questionnaires, interviews and observation. The internal control system based on the COSO II method and management indicators that allowed knowing the level of management of the company was raised. Upon completion of the work supported by the policies, procedures manuals, regulations, bylaws, instructional internal control and code of ethics provided by the cooperative “SAGRADA FAMILIA Ltda.” Riobamba Agency finally an audit report containing weaknesses found are generated during the execution of the management audit period 2013 with their respective conclusions and recommendations. Each of these routed to contribute to the institutional improvement and the use of resources, strengthening weaknesses, better job performance, and compliance with policies, standards and procedures.