Auditoría de gestión a la Cooperativa de Ahorro y Crédito Credi Latina del cantón Píllaro, provincia de Tungurahua, período enero – diciembre del 2012

Abstract

The present Management Audit to the "Credi Latina" Credit Union of Cantón Píllaro, Tungurahua Province, January-December 2012, has the purpose of determining the effectiveness, efficiency and economy in the activities carried out, with the purpose To improve institutional management. In order to carry out the Management Audit, it was necessary to make preliminary visits to the cooperative's facilities, interviews were also conducted with the Manager and the Credit Adviser, their purpose was to obtain a general knowledge of the entity; A SWOT analysis was also conducted to determine its strengths and weaknesses; For the evaluation of the Internal Control System, the COSO I method was used, where flow diagrams of the most outstanding activities and questionnaires were sent to the staff of the entity to obtain sufficient and competent information; Management indicators were also applied in order to measure the efficiency, effectiveness and economy of the executed operations, which allowed the identification of the audit findings that are included in the final report. The General Manager of the cooperative and its officers are recommended. To abide by the recommendations proposed in this audit, in order to improve its institutional management.