Auditoría operativa a la Cooperativa de Ahorro y Crédito San Miguel de Pallatanga, cantón Pallatanga, provincia de Chimborazo, período 2012

Abstract

This research work is an operational audit carried out in the credit union San Miguel of Pallatanga, from Pallatanga canton, Chimborazo province during the period of 2012 to propose solutions to improve the medium term efficiency, effectiveness and economy ant with which daily operations is handled this institutions. As objectives, it has to evaluate internal control and determine critical tasks, to establish alternatives also through the assessment. The problems of the cooperative are inefficiency, ineffectiveness and lack of de economy administrative management. The methodology consists in applying the COSO I (Committee of Sponsoring Organizations) that helped to detected deviations for right decision-making by senior management. By the analysis in the cooperative it was found that the rule of procedure are not defined, the roles and responsibilities of employees outdated. The manager does not evaluate the performance of employees, so it is recommended that it has to be done once a year to achieve efficiency and quality service.