Auditoría de gestión a la Cooperativa de Ahorro y Crédito “San Miguel de Sigchos”, perteneciente al cantón Sigchos, provincia de Cotopaxi durante el período del 01 de enero al 31 diciembre del 2014

Abstract

The present work is an audit of management to the “Savings and Credit Cooperative “San Miguel of Sigchos” Ltda. of canton Sigchos, Cotopaxi Province whose aim is to identify the shortcomings in the structure of the internal control and in this way make the necessary corrective measures to improve the degree of efficiency and effectiveness in the management of administrative and operational capacity of the cooperative. The Audit of Management was developed with the application of questionnaires of internal control based on the method COSO I used to assess the internal control and determine their effectiveness, the five interrelated components were evaluated, these were the control environment, to proceed to the communication of the results, In the report of findings it is determined that the infrastructure where the cooperative develops its activities is not adequate, there are no plans of training , absence of the manual of induction of staff , strategic plans are not established; ; socialize the business philosophy to all members of the cooperative, , to structure functional flow charts and of personnel to define functions and responsibilities, , implement security measures of the information, design a contingency plan for the recovery of nonperforming; develop a plan of activities to control every one of their functions, etc. Aimed at staff involved in the areas examined with the object carried out the corrective measures required to increase the degree of efficiency and operational and administrative efficiency of the cooperative