Auditoría de gestión a la Cooperativa de Ahorro y Crédito ¨1 de Julio¨, cantón Ambato, provincia de Tungurahua en el período 2022

In Ecuador, the cooperative sector is currently considered an essential pillar in the economic and social fabric. It plays an important role in promoting equity, sustainability, and community participation. For this reason, the subject of the study is "Management audit of the savings and credit financial institution, 1st de Julio Ltda., Ambato city, province of Tungurahua at 2022 period". For this purpose, a qualitative approach methodology was used to collect data through methods such as interviews, observations, and content analysis. Seeking to obtain a deep and holistic understanding of the subject under study, as well as a bibliographic, documentary, and field research to obtain a broad and complete vision of the topic addressed. Moreover, it supports the findings and conclusions with solid and varied sources. The results reveal that the planned activities have not been completed due to the lack of follow-up in the managed processes and the scarce continuous training. On the other hand, loan officers do not comply with the policies and procedures established for loan approval, which has led to the granting of low-quality loans because they do not meet the necessary requirements. In conclusion, after a physical review, it was found that the requirements for credit approval were not being met due to the failure to follow the corresponding manual, resulting in the granting of loans of uncertain quality.

• Main Author: Vinza Udeo, Solange Lisseth (author)
• Format: bachelorThesis
• Language: spa
• Published: 2025
• Subjects: Auditoría de gestión; Cooperativa; Créditos; Eficiencia
• Online Access: http://dspace.unach.edu.ec/handle/51000/14578