Auditoría de gestión a la Cooperativa de Ahorro y Crédito Educadores de Zamora Chinchipe ltda, periodo del 01 de enero al 31 de diciembre del 2014
The study object of this paper is the application of a "AUDIT OF MANAGEMENT TO credit union" EDUCATORS Zamora Chinchipe LTDA. ", PERIOD 01 JANUARY TO 31 DECEMBER 2014" was conducted as a requirement for obtaining engineering degree in Accounting and Auditing Accountant-Auditor, w...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2016
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| Subjects: | |
| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/10309 |
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Add Tag | Summary: | The study object of this paper is the application of a "AUDIT OF MANAGEMENT TO credit union" EDUCATORS Zamora Chinchipe LTDA. ", PERIOD 01 JANUARY TO 31 DECEMBER 2014" was conducted as a requirement for obtaining engineering degree in Accounting and Auditing Accountant-Auditor, whose specific objectives are aimed at assessing the internal control system of the Cooperative, check the degree of compliance with the regulations, technical and legal basis related functions Manual management employees, apply indicators to measure the degree of efficiency and effectiveness in the activities and prepare a final report of the Management Audit that includes comments, conclusions and recommendations. For the implementation of this practice, the survey officials of the Cooperative was conducted to obtain all relevant and important information to the institution, then through the application of Internal Control Questionnaire was established that there are shortcomings that limited operational capability of the Cooperative, which are detailed in the respective narratives cedulas; There is not a Procurement Manual, which produces the cooperative does not have a written guide detailing aspects of organization and operation of shopping, not the weekly report of nonperforming loans is performed, making it difficult to know the portfolio 5 balances and delinquency to monitor compliance with the budget and does not perform efficient control of attendance and retention of staff, which prevents the High Authority to establish and implement necessary and appropriate policies for better operation of the institution. Finally management indicators were used to measure the efficiency, effectiveness and budget indexes for the proper management of financial resources in the 2014 period. |
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