Auditoría de gestión a la “Cooperativa de Ahorro y Crédito Sudamérica” Ltda. de la ciudad de Riobamba, provincia de Chimborazo, periodo 2015

Abstract

This research is a Management Audit to the “Sudamericana Limited Savings and Credits Union”, in Riobamba city, Chimborazo province, in the 2015 period. The objective is to verify the degree of compliance and effectiveness of the operations in the institution. Therefore, interviews to the administrative personnel and the staff who works in the enterprise were applied, as well as the Generally Accepted Auditing Standards, based on the Management Audit phases: internal control system evaluation through COSO I (Committee of Sponsoring Organizations of the Treadway Commission). The main findings were the partial compliance of the proposed objectives in the strategic planning since the evaluation has not been regular; the effective compliance of the plans, programs and procedures could not be verified in the activities development, there was also a high index of delay in payment which affects liquidity. By considering the results, it is recommended to that the executives of the union consider the suggestions presented in the final audit report whose purpose is to take direct and corrective actions to improve the deficiencies in the critical areas detected in the enterprise and fulfill the objectives and goals in an efficient, effective and economic areas in the use of the institutional resources.