Auditoría de gestión a la Cooperativa de Ahorro y Crédito Unión Mercedaria Ltda., en el cantón Latacunga, provincia de Cotopaxi, para el periodo económico del 1 de enero al 31 de diciembre 2014

Abstract

The present research has the aim the elaboration of a Management Audit to the cooperative of savings and credit “Unión Mercedaría Ltda.” In the Latacunga canton, Cotopaxi province; for the economic period from January 1st to December 31st 2014, in order to make known the degree of compliance of the planning, in front of the activities implemented, and if these were executed in an efficient, effective, economic, ecological and ethical way.The application and analysis of the research tools, such as the survey, the interview, and the questionnaires of Internal Control (COSO), which allow us determine the different activities that realize the employments and the quality with which they perform their duties and the resources of the entity are used properly. Once, It realized the test, it was determined that exist failures with regard to compliance of political and established goals and the working time of the officials of the cooperative is not adequately used, and there is low interest in the developing of the labor activities. It was recommended to carry out this kind of Audit, since, it provides to the entity a measuring instrument of the real results obtained; besides allow to the high direction takes decisions with respect to the existing flaws, in order to correct and prevent the same, and achieve the greater efficiency, effectiveness and the entity economy.