Auditoría de gestión en la Cooperativa de Ahorro y Crédito Indígena SAC Latacunga Ltda., de la ciudad de Latacunga, provincia de Cotopaxi del 1 de enero al 31 de diciembre del año 2014

Abstract

This research aims to make a “Management Audit in the Indigenous Credit Union Sac Latacunga Ltd. From the city of Latacunga, at Cotopaxi province, from January 1 to December 31 2014”. The methodology of direct observation, as well as surveys, were applied for the development of the proposal, the permanent and current file of the entity was defined where the audit phases were developed, the components such as credits, Annual Operating Plan and Recovery of Portfolio were determined in the first one, the regulation was requested to prepare the control questionnaires and to determine the confidence levels 75.03% global and risk levels 24.97% low. Audit procedures as the review of records in the credit granting process, and the recovery of portfolio were carried out, and management indicators were also implemented to the Annual Operating Plan, concluding that several of the objectives were overcome and others presented a negative gap of 10% in the period 2014. The Credit Union has regulations that controls the activities but they have not been fulfilled properly for that reason several deficiencies that affect the institutional management are presented, as are the following findings, failure in the process of granting credit, evaluations that have not been employed to the Annual Operating Plan, for this reason it is recommended to establish controls to processes, and periodic evaluations for the compliance of the Annual Operating Plan.