Auditoría de Gestión enfocado al área financiera en la Cooperativa de Ahorro y Crédito Visión de los Andes, provincia de Cotopaxi, cantón Salcedo Periodo 2022.

This integrative project was carried out in the Visión de los Andes Savings and Credit Cooperative, to conduct a Management Audit focused on the financial area to determine the degree of compliance with its objectives through management indicators that measure the effectiveness, efficiency, and quality of key processes that impact the achievement of its goals. The work was based on quantitative methodology because numerical data was collected and analyzed, of a documentary nature since the phases of the Audit and management indicators were used as an epistemic basis, these elements facilitated the understanding and analysis of the special examination. The audit results reveal a compliance of 50% of the objectives planned for the year 2022, this is due to significant unfavorable gaps, with the delinquency rate being the most critical, registering a non-compliance of 102.25%, followed by liquidity with 35.73% and 25.70% in loan granting. These shortcomings directly affect the economic stability of the institution since its main activity is financial intermediation. It is concluded that the financial area lacks adequate control of the progress of its goals, which is why the importance of the Management Audit is emphasized because it facilitates both timely decision-making and corrective actions, guaranteeing the achievement of institutional objectives.

• Hovedforfatter: Caizaguano Yanchapanta, Mariela Alexandra (author)
• Andre forfattere: Camino Chango, Angie Michelle (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2024
• Fag: AUDITORÍA DE GESTIÓN; COOPERATIVA DE AHORRO Y CRÉDITO; EFICIENCIA; EFICACIA; CONTABILIDAD Y AUDITORÍA
• Online adgang: http://repositorio.utc.edu.ec/handle/27000/12083