Auditoría de gestión en la eficiencia administrativa de la Cooperativa de Ahorro y Crédito Salinas Ltda., cantón Guaranda, provincia de Bolívar, año 2025.

Abstract

This research aims to conduct a management audit to evaluate the administrative efficiency of the Salinas Savings and Credit Cooperative Ltd., located in Guaranda Canton, Bolívar Province, during the year 2025. This study arises from the need to identify existing weaknesses in administrative processes, internal control, and the monitoring of institutional activities, aspects that may affect the achievement of the cooperative's objectives and the quality of service provided to its members. For the development of this research, a mixed-method approach will be applied, using techniques such as interviews, surveys, direct observation, and documentary review in order to collect reliable information about the institution's administrative performance. Through the management audit, the use of resources, compliance with assigned functions, and the effectiveness of implemented controls will be analyzed. The results will allow the identification of strengths and opportunities for improvement within the cooperative, facilitating the formulation of recommendations that contribute to strengthening internal control, optimizing institutional resources, and promoting the continuous improvement of administrative management for the benefit of both the institution and its members.