Auditoria administrativa a la Cooperativa de Ahorro y Crédito Carroceros de Tungurahua, ubicada en la parroquia de Huachi Chico del cantón Ambato, provincia de Tungurahua para el año 2012

Abstract

"Management Audit to Credit Union or Savings and Loan "Carroceros de Tungurahua", Huachi Chico parish, Ambato canton, Tungurahua Province 2012." It is investigative in nature and is intended to assess the administrative processes to measure the efficiency, effectiveness and economy of the processes and procedures which contribute to the improvement and institutional performance. The evaluation was conducted based on information provided by the cooperative staff especially in the departments of financial, administrative and business services. It has the same qualitative and quantitative approach, based on the collection of data with numerical measurement and not for numerical verification of the hypothesis. COSO II method was used for the evaluation of internal control. It identified critical points in existing internal processes. As a conclusion was drawn the credit union has a manual of functions and is outdated. The personnel entering do not meet with a process of selection, lack of training plans, lack of a matrix and identification mechanism, the evaluation to respond to risks that may affect the meeting the goals and objectives. The recommendations of the final report, aims to take corrective actions to improve certain critical areas. Update the manual functions, training staff, and proper selection. Also, define a matrix, and plans to mitigate the risks and contribute growth and compliance with the goals and objectives of the credit union.