Auditoría de gestión a la Cooperativa de Ahorro y Crédito “Lucha Campesina” Ltda, cantón Cumandá, provincia de Chimborazo, periodo 2017

Abstract

The main objective of this titling work was to carry out a management Audit of the Cooperativa de Ahorros y Crédito “Lucha Campesina” Ltda., of the canton Cumandá, province of Chimborazo, 2017, through the application of procedures for the improvement of the efficiency, effectiveness, economy, ecology and ethics of the operations. Fort he elaboration of this work base don formats of the Superintendence of Popular and Solidarity Economy. In the first place, general information of a historical nature was obtained from the credit institution to obtain relevant data to direct the Audit. Subsequently, the internal control was valued through questionnaires with the COSO III method, to determine what the level of risk and confidence was. Then, the weaknesses in the cooperative were determined, evaluating the main processes of the entity and the fulfillment of the mission, vision and institutional objectives. Finally, management indicators were applied to quantitatively measure management in the institution. From these procedures it was determined that the entity is at a moderate risk tending to increase and that its main weakness is the absence of internal control, reflected in a qualified opinion issued in the final Audit report to ensure that the institution achieves reasonable security in the achievement of their institutional objectives.