Auditoría de Gestión a la Cooperativa de Ahorro y Crédito Cámara de Comercio Gonzanamá, Periodo 2021.

The development of this Curricular Integration Work called: Management Audit to the "Cooperativa de Ahorro y Crédito Cámara de Comercio Gonzanamá", Period 2021, was carried out as a knowledge tool that serves for the analysis and correction of weaknesses that arise in the cooperative, its development was determined for the objectives they seek evaluate the Internal Control System implemented in the entity, verify compliance with management policies and procedures, apply performance indicators management and as a final product the preparation of the Management Audit report that contains comments, conclusions, and recommendations. To achieve the objectives, several research techniques and methods were applied. According to what the Audit required, its development is comprised of IV phases, Phase I in which the Preliminary Planning containing data and information was determined which is necessary to know first-hand the institution and thus establish the FODA matrix and the determination of indicators and the Specific Planning in which the tools to be used in the next phase such as; the distribution of time and the areas to assess; In Phase II, the application of the procedures established in the audit programs, which include the application of questionnaires, the evaluation of internal control, the preparation of narrative records and application of management indicators, all with evidence to support their veracity; in Phase III of Communication of Results, a final report was prepared that covers the comments, conclusions and recommendations of each of the components examined of the deficiencies found. Finally, in the Phase IV of Follow-up, a schedule was established to comply with the recommendations. As a result of the Audit, some deficiencies were found that, although not considered of a significant nature, they need to be corrected to improve the performance of the management in the cooperative, for the Administrative Area in areas such as those that do not apply management indicators and the fact that its structural organization chart is not updated; the area of Human Talent due to the nonexistence of said department, assuming these functions manager; and in the Operational Area due to the fact that employees are unaware of planning of scheduled training, limiting good management in the operations carried out by the cooperative.

• Autore principale: Sarango Acaro, Pablo Alexander (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2024
• Soggetti: CONTABILIDAD Y AUDITORIA; AUDITORIA DE GESTION; GONZANAMA; LOJA
• Accesso online: https://dspace.unl.edu.ec/jspui/handle/123456789/28956