Auditoría de gestión a la Cooperativa de Ahorro y Crédito Ambato Ltda. agencia Latacunga ubicada en la provincia de Cotopaxi durante el período comprendido del 01 de enero al 31 de diciembre del 2014

Abstract

This research work is aimed at developing a “Auditing the Credit Union Ambato Ltda. Agency Latacunga, located in the province of Cotopaxi during the period January 01 to December 31, 2014”, research that has allowed assessing compliance activities in terms of efficiency, effectiveness and economy. Research methodology used was descriptive, it allows us to define the most important features of the management areas examined by applying interviews, surveys, direct observations, visual verification, including verbal and written. With the implementation of the audit, it was possible to examine and evaluate internal control, management and performance of the cooperative as a basis for determining the level of efficiency, effectiveness and economy in the achievement of objectives and goals as collateral the rational use of resources. The report details the deficiencies found during the audit, which are the principal weaknesses in the cooperative, all of which must be corrected immediately, through recommendations made in the report whose purpose is institutional strengthening and the achievement of goals and objectives.