Auditoría de gestión a la Cooperativa de Ahorro y Crédito Sol de los Andes Ltda., cantón Riobamba, provincia de Chimborazo, período 2019

Abstract

The purpose of this research work was to carry out a Management Audit of the Cooperativa de Ahorro y Crédito Sol de los Andes Ltda., Riobamba canton, Chimborazo province, during the period 2019, in order to measure the fulfillment of objectives in terms of efficiency, effectiveness and economy, as well as the adequate use of the institution's resources. The audit process was framed in the development of three phases: phase I preliminary planning that was conducted through the application of a survey and structured interview to the institution's staff; in the specific planning, internal control was evaluated through a questionnaire based on COSO II; in phase II, the analysis of internal and external factors and the application of management indicators was carried out; in phase III, communication of results, the final report was prepared with the findings detected. From the application of the exam, the following results were obtained: 75% of the objectives for the period have been met, the internal control evaluation had a confidence level of 91% and a risk level of 9%; in the situational analysis, the most relevant weaknesses were the lack of variety of the loan portfolio, lack of a training plan and lack of supervision activities; the most relevant threats were the increase in unemployment rates, lack of savings culture and over-indebtedness of the population; finally, in the application of management indicators, it was determined that 61% of the personnel did not know the organizational philosophy, savings collection did not increase, the delinquency rate (late payment) increased and gender equity was not promoted. Students who are doing investigations of similar topic use the present investigation as a reference source.