Auditoría de gestión a los procesos administrativos en la Cooperativa de Ahorro y Crédito San Pedro LTDA., año 2024.

Abstract

This work consists of a management audit conducted to evaluate the administrative processes of the San Pedro Savings and Credit Cooperative Ltd. in 2024. The study focuses on analyzing the level of institutional efficiency and effectiveness, taking as a reference point the administrative functions and compliance with established internal procedures. For the development of the audit, scientific methods specific to economic and administrative sciences—inductive, deductive, analytical-synthetic, and statistical—were applied, along with information gathering techniques such as surveys, interviews, internal control questionnaires, and document review. These tools allowed for obtaining objective evidence regarding the institution's functioning, organizational structure, process management, and its alignment with strategic objectives. The report presents a technical diagnosis of the Cooperative's administrative situation, identifies the main findings and weaknesses detected in internal control, and proposes recommendations that contribute to the continuous improvement of institutional management.