Auditoria administrativa a la Cooperativa de Ahorro y Crédito Kullki Wasi Ltda. ubicado en la parroquia Matriz, cantón Ambato, provincia de Tungurahua período comprendido del 1 de enero al 31 de diciembre del 2014

Abstract

The purpose of the current research is to implement Administrative Audit for Kullki Wasi Savings and Loan Cooperative located in the Matriz Parish, Ambato County, Tungurahua Province from January 1st to December 31st 2014, it was necessary to apply the Inductive and Deductive method through the direct observation and interview, on the other hand the use of COSO 1 internal control determined the structure performance. Regarding to the proposal the implementation was carried out in order to obtain the paper work, this information was essential to implement the Administrative Audit. The procedures were also applied to determine the internal control components and a reliability percentage of 87% with a risk level of 13%. For the implementation of the Audit it was necessary to apply the procedures of the components though the verification and testing of the procedures of the components through the verification and testing of the Labor Internal Rules and the Organic Structure Manual which through the paper work allowed getting the following findings: Lack of the accomplishment of the workers’ rights, workers’ obligations, contracting process, personnel admittance requirements, lack of compliance of the personnel’s performance, and individual work performance. The recommendation is done for all the findings with the corresponding supporting documents according to the Work Internal Rules in order to improve the performance of the Human Resource.