Auditoría de gestión a la cooperativa de ahorro y crédito San Francisco Ltda., cantón Morona, provincia de Morona Santiago, período 2018

Abstract

The present work proposes the performance of a Management Audit to the Cooperativa de Ahorro y Crédito San Francisco Ltda., Of the Canton Morona, Province of Morona Santiago, Period 2018, in order to evaluate, correct and improve the administrative and financial process of the entity. The research techniques used were observation for the visual verification of activities, in addition to surveys applied to the staff working in the institution, in order to know if the proposed topic is viable and if its application will contribute to better management. and interviews with the legal representative of the cooperative to find out how management has developed in the period to be examined. The found findings were: no training processes have been applied to the staff, absence of management indicators, lack of knowledge of the processes of raising resources by several of the employees. For this reason, a Management Audit was carried out, which details the application of Internal Control questionnaires for each component applicable to the Institution. At the end of the audit work, a final report was prepared containing conclusions and recommendations for administrative staff in order to improve the efficiency and effectiveness of the activities they carry out