Auditoría de gestión a la Cooperativa de Ahorro y Crédito Acción y Desarrollo Ltda. matriz Riobamba, en el periodo 2016

Abstract

The present work of graduation Audit of Management was carried out in the Cooperativa de Ahorro y Credito Acción y Desarrollo Ltda., matrix Riobamba, in the period 2016., they have as objective to determine the shortcomings and problems for which the cooperative has not been able to develop their activities and tasks in a comprehensive manner. The study was carried out with a situational diagnosis of the entity, determining its strengths, weaknesses, opportunities and threats, additionally, an analysis of the internal control system through COSO I, as well as an evaluation of the fulfillment of the functions of the administrative and operational staff of the Cooperative. A field research was also carried out through the application of surveys of the institution’s employees and officials to learn more about the management processes. Where the findings could be identified: lack of staff motivation, credit counselors do not make visits to verify the information provided by the customers requesting a credit loan. The cooperative’s tellers can open and cancel investments, which is why there are errors in the calculation of interest on fixed-rate polices. Once the results were determined, the final audit report was prepared, and therefore it is recommended that the suggestions made in the same should be taken into account in order to improve the administrative management of the entity.