Auditoría de gestión al departamento de cobranzas de la COAC. Riobamba Ltda. cantón Riobamba provincia chimborazo año 2018

Abstract

The management auditing process carried out in the collection department at Cooperativa Riobamba, located in Riobamba city, province of Chimborazo, term 2018, aimed to evaluate the management and internal control of this area for timely decision-making. To do this, it was necessary to deepen the object of study. Methods, techniques , and internal control questionnaires were applied through COSO III. The evidence revised, verified and analyzed was sufficient, competent and pertinent to evaluate critical areas and the management indicators that allowed to develop an acceptable study. To conclude, a final report was elaborate with the following information during the execution of the auditing process in 2018: there is a lack of employees to carry out the activities, the manual of functions within the institution is not fulfilled as the employees are considered multifunctional. There is no method to notify clients in case of default, among other defficiencies detailed in the study. Each case with its own conclusions and recommendations that must be applied to improve processes and contribute to the growth of the institution