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Cofin Habana

versión On-line ISSN 2073-6061


MAYORGA DIAZ, Mónica Patricia; RUSO ARMADA, Frida  y  HERRERA LEMUS, Katy Caridad. Study of Management Audit and Social Responsibility in Saving and Credit Banks. : An analysis in Tungurahua Province, Ecuador. Cofin [online]. 2018, vol.12, n.1, pp. 321-339. ISSN 2073-6061.

By collecting information related to rural saving banks in Ecuador, country where they are considered organizations of priority and preferential treatment, it was possible to determine that today there are not, within the legal framework, specific regulations for this type of institutions for assessing their functioning, according to the general legal dispositions and social management rules. Therefore, their study and diagnosis is necessary starting from the consideration of the cooperative government, the accountants, the external skilled auditors and the representative from the community within these organizations in Tungurahua province, as analysis units that form part of the methodology of such diagnosis. The aim of the present research, in that sense, is to establish social components that will be part of one procedure that assess management and purposes of the institutions in question.

Palabras clave : Saving banks; control; supervision.

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