Auditoría de gestión a la Cooperativa de Ahorro y Crédito Indígena “SAC” Ltda., sucursal Quito, provincia de Pichincha, durante el período comprendido de enero a diciembre de 2014

Abstract

This research titled Audit Management Cooperative Savings and Indian Credit “SAC” Ltda., Quito Branch, Pichincha Province, during period from January to December 2014, aims to determine the degree of efficiency, effectiveness and economy of resources. With a population of 10 people and an equal number of sample we proceeded to perform the relevant study using scientific, inductive methods – deductive and techniques such as interviews, direct observation, and specific audit techniques to develop questionnaires was conducted control internal by COSO III, method the following was the management analysis carried out by the aforementioned Cooperative, after which it was concluded that the Cooperative Savings and Indian Credit “SAC” Ltda., Branch Quito presents administrative problems, operational and control as are the breach of labor regulations, outdated organizational structure, management weaknesses placement credit and high delinquency rate. For the above reasons the directors of the cooperative is recommended to take corrective actions to improve the administrative, operational and management control.