Auditoría de gestión a la Cooperativa de Ahorro y Crédito Indígena “SAC Latacunga Ltda.”, provincia Cotopaxi, cantón Latacunga, periodo 2016

Abstract

This research work deals with a Management Audit of Cooperativa de Ahorro y Crédito Indígena: “SAC Latacunga Ltda.”, of Latacunga canton, in Cotopaxi province, period 2016, with the purpose of evaluating the efficiency, effectiveness of the internal control system and the activities carried out in it. For the development of the audit, internal control questionnaires using the COSO II method and management indicators were used, which allowed to obtain reliable and truthful information for the execution of the research work. Therefore, that it was possible to determine main findings based on the Materiality such as lack of a manual of functions that facilitates the selection and hiring of personnel, non-compliance of procedures established in the manual of credits and collections for the granting of credits. It does not have management indicators that allow identifying the institutional performance and the fulfillment of previously stated objectives. Through the Final Audit Report, a set of conclusions and recommendations issued to the executives and personnel working in the entity were presented with the aim of establishing possible solutions that help to mitigate the deficiencies found during the performance of the Management Audit.