Auditoría de gestión a la cooperativa de ahorro y crédito de “Educadores de Zamora Chinchipe Ltda.” de la ciudad de Zamora, período 1 de enero al 31 de diciembre del 2010.

Abstract

The auditory management made to the administration and analysis from the credit to the area of credit portfolio to the Cooperativa de ahorro y credito educadores de Zamora chinchipe Ltda. From the date December 31”, 2810, it describes the history from its creation, mission, vision, objectives, organizative structure, narration, auditory management of the narration process, stages, related, each other of different thoughts of the authors, practice application of the management auditory baed on the process of the auditory. The same that summarize in five stages and methodology to execute. The main objective is to evaluate the intern control system, through the application of procedure and techniques of auditory to determine the critical areas in the credit office. Level of officiency, effectiveness and economy of the execution process and credit recovery, through application of management indicators from the four perspectives which develop from he beginning, cause/effect. Finally, the conclusions and recommendations will be exposed, useful tool for taking right decisions by the cooperative directors.