Auditoría de gestión a la Cooperativa de Ahorro y Crédito Sudamérica Ltda., del cantón Riobamba, provincia de Chimborazo, período 2016

Abstract

The present Management Audit to the Cooperativa de Ahorro y Crédito Sudamérica Ltda., from Riobamba, province of Chimborazo, period 2016, has the purpose of evaluating the effectiveness, efficiency and economy in the results of the activities carried out and by means of these improve business management. For the development of the audit, internal control questionnaires were utilized with the COSO I method and management indicators that allowed to obtain confinable and valid information for the development of the present thesis project, the findings were: non-compliance with the personnel entry documents, breach of the portfolio recovery process. It is recommended: to verify that all contracting documents indicate the position, functions and working hours of each employee, train all staff to improve the attention in each of the areas and evaluate according to the area they are working in, review all the documents of the members before granting a credit, sanction the adviser in charge of the report in case of default and who does not comply with the goals of placement and recovery of the portfolio, hire personnel with experience in the area so that they contribute with new ideas.