Auditoría de gestión a la Cooperativa de Ahorro y Crédito la pequeña empresa de Pastaza Ltda, provincia de Pastaza., del período 2019

Abstract

The objective of the present study was to carry out a management audit in Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Pastaza Ltda located in the province of Pastaza, period 2019 with the application of management indicators and the verification of the processes to determine the levels of efficiency, effectiveness and economy in the use of business resources.The development of the document was based on an interview applied to the general manager who mentioned the deficiencies and the aspects that must be determined through this type of examination; the bibliographic consultation of several terms related to the subject was carried out and then the necessary research methodology was defined to obtain precise data in each of the audit phases. Through the results, it was possible to determine what despite having manuals for the credit granting and portfolio recovery process, this has not been applied, as there are steps that were not fulfilled, affecting the recovery process, having a direct impact on the percentage of overdue portfolio, it was also possible to learn about the administration of human talent, they have not been executed. the necessary plans to improve their performance. Finally, it was possible to know that management indicators are not applied to define the level of performance in each of the periods, for this reason, the socialization of the internal manuals and the generation of periodic controls that aim to solve the problem are suggested.