Auditoría de gestión a la Cooperativa de Ahorro y Crédito Nizag Ltda. del cantón Alausí, provincia de Chimborazo, en el periodo del 01 de enero al 31 de diciembre del 2016

Abstract

The present research work aimed to performance a risk audit at Savings and Credit Cooperative Nizag Ltda. from Alausí canton, Chimborazo province, period from January 1 to December 31, 2016 its objective is to evaluate the management through indicators of efficiency, effectiveness and economy, the reliability of its operations and the degree of compliance with the proposed objectives. The research is mixed: qualitative, the aspects of internal control were analyzed in relation to compliance and quantitative; it was carried out through indicators and the financial statements were valued mainly in relation to the credit card, and administration and personnel expenses; also internal control questionnaires were applied through COSO method. Then, by areas to the people who work within the institution among the main findings were the lack of a code of conduct. In addition, the ethical guidelines are slightly described in the planning strategic, do not have a training plan, in reference to the organizational structure, it was noted that it is poorly designed, as seen in the organization chart. Not having an efficient and effective internal control system puts at risk the correct use of existing resources in the cooperative, does not ensure integrity, protection, or timely registration, so it is recommended to apply the corrections to mitigate the risks, exposed in the audit management report.