Auditoría de gestión al sistema de créditos de las Cooperativas de Ahorro y Crédito del Azuay: aplicación Cooperativa Jardín Azuayo Ltda.

Abstract

The development of this graduate work called “Auditing of Management the credits systemof the Cooperatives of savings and Credits of the Azuay: Application Jardín Azuayo Ltda. Cooperative” was performed in order to evaluate the efficiency, effectiveness and economy of administration resource management of the Cooperative of Savings and Credit Jardín Azuayo. This work is composed of four chapters containing: general information of the credit union and a detail of the background and current situation of the Cooperative of Savings and Credit Jardín Azuayo, a conceptual framework of audit, the practical part of the work includes evaluation of the preliminary diagnosis, specific planning and execution of the audit. Finally the conclusions and recommendations. The audit executed to the credit system of the cooperative Jardín Azuayo is aimed at measuring the level of management of the cooperative, for this we proceeded to assess performance and fulfillment of activities based on internal control, compliance of plans and programs, objectives and goals, and administrative process. Finally, as a result of the audit conducted at the Cooperative of Savings and Credit Jardín Azuayo is the final report, in the which comprise the findings together with conclusions and recommendations issued with the aim of improving management and contribute to the achievement of goals and objectives of the cooperative.