Auditoria de gestión al proceso de adquisición de cartera de crédito de las agencias de Alausí y Guamote de la Cooperativa de Ahorro y Crédito “Acción Rural” en liquidación, por parte de la Cooperativa de Ahorro y Crédito “Fernando Daquilema” en el período 2015

Abstract

This research is a management to procurement process credit portfolio for the agencies Alausi and Guamote of the credit union “Accion Rural” in liquidation by the Credit union “Fernando Daquilema” in the period 2015, which was developed with the aim of assessing levels of efficiency, effectiveness and economy in the administrative and financial operations. The audit examination has been made based on Auditing Standards and other legal provisions that regulate the activities of the institution, in parallel audit techniques and procedures were used applying the COSO II. The management audit allowed the evaluation of internal control and determined deficiencies in administrative and operational processes with the following findings: failure to credit approval levels, inadequate collection management, and lack of training to institutional staff. Therefore the General Management is recommended to establish procedures to assess the institutional objectives, which contributes to the continuous improvement of the processes of the institution and their achievement, focused on improving processes that will contribute to the their achievement, focused on improving processes that will contribute to the good management, focused on improving processes that will contribute to the good management of institutional resources with criteria of efficiency, effectiveness, economy and ethics.