Auditoría de gestión a la cooperativa de ahorro y crédito Crecer Wiñari., cantón Ambato, provincia de Tungurahua, periodo 2018.

Abstract

A Savings and Credit Cooperative called “Crecer Wiñari” lacks of an adequate management audit, which causes the absence of indicators to measure the efficiency and effectiveness of the institution, therefore the present study was aimed to carry out a Management Audit in the Savings and Credit Cooperative “Crecer Wiñari”, located in Ambato Canton, province of Tungurahua, period 2018, with the purpose of applying management indicators that allow determining the efficiency and effectiveness of the institution, the methodology had a mixed approach with a non-experimental design, the population of study was made up of 35 employees who work in different areas, being essential the application of documentary and field research to obtain the respective information through technical methods and instruments, such as an interview applied to the manager and a survey applied to the clients. By using this methodology, it was possible to determine the non-compliance of 14% in the presentation of the requirements that must exist in the credit files, the credit advisor spends most of the time offering credits, leaving collection as a secondary activity and in case it is done, the advisor does not document it, lacking evidence to prove it. In conclusion, regarding the recovery of overdue loans, it was determined that it is inefficient, the essential steps are not followed to avoid a high percentage of money that is not recovered, nor have they been held responsible for each of the tasks that were given to the staff in the credit area, it is recommended to restructure the credit process in order to guarantee its application to evidence and define whether each of the steps have been completed, in case of non-compliance, the application of sanctions is suggested.