Auditoría administrativa en la Cooperativa de Ahorro y Crédito Mushuk Kawsay Ltda.- Orellana, en el cantón Francisco de Orellana, provincia Orellana, comprendido en el período 2012 y 2013

Abstract

This research was carried out to develop a Management Audit on Credit Union Mushuk Kawsay Ltda., from Canton Francisco de Orellana, province Orellana, during 2012 and 2013 period, in order to evaluate the performance of human resources to measure degree of compliance with institutional defect to propose opportunities for improvement and innovation in the process and make objectives and tasks prevention and monitoring as appropriate, to counteract the deficiencies and irregularities. This research was based on the internal Control questionnaire by the COSO I (Committee of Sponsoring Organization) method, it is transmitted to in-depth study of critical areas, and findings presented at audit report as: Cannot find well-defined activities which performance employees; no promotions were granted during the period, lack a plan to give training for staff, lack of induction program. It is recommended to develop, define, approve a training plan, stimulus plan and determine performance indicators to evaluate the performance at Human Talent, the manager in accordance with powers must meet the requirements that are made unpredictable for design, implementation and strengthening internal control from Cooperative to ensure compliance with the institutional mission, management Audit report contains the main findings to respective recommendations which will serve for serve for decision – making by management.