Incidencia de la auditoria de gestión en la toma de decisiones de la Cooperativa de Ahorro y Crédito Armada Nacional periodo 2022.

Abstract

The identification of research questions in the “National Armed Savings and Credit Cooperative” is presented. And outsource management audits that do not apply. During this time, the research topic, problem statement, contextualization and formulation of the problem, research question, delimitation of the proposed research problem, justification and identification of the observation unit, general and specific objectives are produced. To find a solution to the above problem. It is important to note that the collection of primary information was carried out directly from the aforementioned cooperative, for which a series of interviews were carried out with the managers and their employees. Additionally, it was supported by conclusive descriptive research to establish inference of the results from the application of survey techniques that were in the “Cooperativa De Ahorro Y Crédito Armada Nacional” through non-probabilistic sampling by judgment. The results were: (a) the culture and investment cost of partners, shareholders or administrators are the main factors that affect its implementation, (b) the lack of management audit practices generates management risks related to loss of money, misuse of assets, failure to meet financial objectives and other financial risks associated with fraud or error that could lead to inappropriate decision making, and (c) expert advice to adopt such practices or hire a Dedicated external performance services audit.