Auditoría de gestión a la “Cooperativa de Ahorro y Crédito Integración Solidaria” Ltda. de la ciudad de Salcedo, período 2015

Abstract

The present research work deals with the Management Audit to the Cooperativa de Ahorro y Crédito “INTEGRACIÓN SOLIDARIA LTDA”, of the city of Salcedo Cotopaxi Province, during 2015; conducted in order to determine the weaknesses in the execution of processes of the internal control system; as well as to evaluate the requirements requested by the regulatory entities of the Popular and Solidarity Economy. The investigation initiated with the situational diagnosis through the SWOT analysis. The evaluation of the internal control system was carried out by utilizing the COSO I method. To determine the critical areas, several questionnaires were used where the level of risk and the level of confidence could be qualified. In the Management Audit, technological tools were employed to evaluate the work carried out in all the areas, determining that there are no documented processes that serve as a guide for all the employees of the institution to perform efficient and effective work. It has also been noted the lack of technology for data collection according to the formats required by the control entities, which delays the sending of information. The Management Audit applied to the Cooperativa de Ahorro y Crédito Integración Solidaria Ltda., permitted, in a timely and complete manner, to inform the direction and the Administration and Surveillance Council of the results to take the necessary corrective measures for not being penalized by the control organisms. It is recommended to develop Management Audits on a continuous basis that allows validating and evaluating the quality of processes and services.