Auditoría financiera y su incidencia en la eficiencia operativa de la cooperativa de ahorro y crédito futuro lamanense durante el año 2023

This study investigates the critical relationship between financial auditing and operational efficiency in Savings and Credit Cooperatives (SCCs). These entities depend on optimal management for the efficient allocation of resources, cost minimization, and revenue enhancement. By providing an independent assessment of processes and financial statements, auditing is essential for identifying inefficiencies, strengthening internal controls, and driving improvements. A quantitative methodology was used, complemented by documentary and field approaches. The documentary phase analyzed the financial statements of Cooperativa de Ahorro y Crédito Futuro Lamanense for fiscal year 2023, including Statements of Balance and Comprehensive Income, as well as specific statements. This quantitative data served as the basis for applying financial analysis and calculating key performance indicators (KPIs). Contextual and qualitative information obtained from internal documents enriched the interpretation of the financial data. The most relevant results of the financial analysis in 2023, with a direct impact on the operational efficiency of Cooperativa Futuro Lamanense, are: profitability indicators showed a Net Margin of 2.6%, an ROE of 1.1%, and an ROA of 0.7%. A significant discrepancy was identified between the estimated US$925,000 for portfolio risk provisions and the US$225,130,000 recognized. Operating expenses show a high concentration in salaries and benefits (54.46%) and "other expenses" (20.73%), which suggests room for optimization. The cooperative exhibits a robust equity structure, with equity representing 65.27% of total assets

• Главный автор: Vergara Tamayo, Jefferson Alonso (author)
• Формат: masterThesis
• Язык: spa
• Опубликовано: 2025
• Предметы: Auditoría financiera; Cooperativa de ahorro y crédito; Eficiencia Operativa; Finanzas
• Online-ссылка: https://repositorio.uteq.edu.ec/handle/43000/8730