Auditoría de gestión en el cumplimiento del balance social dispuesto por la ley orgánica de la economía popular y solidaria (loeps) en la cooperativa de ahorro y crédito san Cristóbal ltda.

In Ecuador, since the promulgation of the 2008 Constitution, the financial system is made up of private banks, public banks and financial entities of the popular and solidarity financial sector (savings and credit union). The objective of this research is to evaluate the fulfillment of the Social Balance provided by the Organic Law of Popular and Solidarity Economy in the San Cristóbal Credit Union, addressed in the DM of Quito, by December 2019 this financial institution ranks 49th out of 71 Segment 3 savings and credit union. It was carried out by a Management Audit in the period 2018 - 2019, using as a criterion the “Integral Social Balance Cooperative Model” developed at the National University of La Plata in Argentina. The applied research increased the level of descriptive knowledge; initially the analytical method was used and in a second stage the synthetic one. The data were obtained through documentary and field research, using bibliographic research techniques, surveys and working papers. The Statement on Cooperative Identity welcomes the fact that the measure of cooperative success is the satisfaction of the common economic, social and cultural needs and aspirations of its members The general recommendations are: Promote knowledge by members through education initiatives, the implementation of permanent communication channels tending to the active partner participation, commit to a higher level of services focused on improving the standard of living of its partners and contribute to the sustainable development of the community through strategies focused on socio-cultural development and improvement of the natural environment.Keywords: Cooperative principles, indicators, quantitative, qualitative.

• Main Author: Rivadeneira Sánchez, Rommel (author)
• Format: masterThesis
• Language: spa
• Published: 2020
• Subjects: Principios cooperativos; Indicadores; Cuantitativos; Cualitativos
• Online Access: https://repositorio.uteq.edu.ec/handle/43000/6241