Auditoría de gestión a la Cooperativa de Ahorro y Crédito Sumak Sisa Ltda., de la ciudad de Ambato, de la parroquia Santa Rosa, provincia de Tungurahua, período 2015

Abstract

In the audit of management to tha Cooperative of Savings and Credit Sumak Sisa Ltda in Santa Rosa parish,Ambato canton of Tungurahua Province,during the period 2015 were used Internal Control questionnaires appying the Coso I to make known the report and the communication of results.One of the main problems that was detected is the high default rate due to the lack of efficient procedures in the collection processes .The result of the Management Audit indicated the absence of management indexes,outdated internal regulations, and lack of a code of ethics and non-compliance with the payment of overtime to staff and there are no policies for hiring staff . There is no evidence to approve a Manual of Procedures and Regulations for the selection of the staff of the cooperative,for any of the agencies and for the parent company .It does not have indicators that allow to evaluate the management of the entity, consequently It has not been elaborated a risk matrix, in addition it has not been established technical collection procedures , therefore there is a risk of increasing default rates due to the lack of timely collection of Resources to their partners. It is recommended to the management coordinate the development and implementation of management indicators for the staff performance and to achieve greater efficiency, effectiveness, economics and ethics.