Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Kullki Wasi Ltda.”, de la ciudad de Riobamba, provincia de Chimborazo, durante el período 2014

Abstract

This research paper, whose theme is "Management Audit to the Savings and Credit Cooperative KULLKI WASI LTDA Ltda., Province of Chimborazo, Riobamba Canton, period 2014", aims to verify the degree of compliance and effectiveness with which it is carried out The operations in the Cooperative. With a population of 45 people that make up the whole, for which a guide of interviews was applied to managers and staff working in the Cooperative as well as the use of Generally Accepted Auditing Standards, based on the phases of the audit of Management: familiarization of legislation; Evaluation of the internal control system through the use of COSO II. The main results are summarized in that the Cooperative has partially fulfilled the objectives set out in the strategic planning because they have not been evaluated regularly, it does not verify that the plans, programs and procedures are being fulfilled in a way that they are effective for the development of the activities , Also presents a high delinquency rate affecting its liquidity. Taking into account their results, it is invited that the managers of the Cooperative take into account the recommendations made in this research that aims to take corrective actions, to improve the deficiencies and critical areas detected in the Cooperative and this Efficiency, effectiveness and economy, objectives, goals and the appropriate use of institutional resources.