Auditoría financiera de la Cooperativa de Ahorro y Crédito “Allí Tarpuc Ltda.” de la ciudad de Riobamba, periodo 2013

Abstract

The objective of this research called “Financial Audit to the Credit Union” Alli Tarpuc Ltda. “, In the city of Riobamba, period 2013”, in order to determine the correct application of accounting principles and international audit standards, current regulations and determine the reasonableness of the financial statements. To develop this research inductive and deductive method were used, starting with the financial statements each one of the accounts with deficiencies in procedures were analyzed, by applying questionnaires of internal control, techniques, work papers, check of support documents for the analysis of procedures for economic and financial management. It was determined a lack of manuals and laws to regulate the control of various accounts which do not allow adequate control of resources resulting in theft or loss. There is no control in granting credits and deficiency in the income documents and withdrawal, high default rate. No bank reconciliations are performed; assets are not depreciated correctly as determined by the Organic Law of Internal Tax System and its regulations. Managers must prepare manuals and regulations to improve procedures, they must also make periodic and scheduled cash count, monthly bank reconciliations, to apply the credit regulations and depreciate in an appropriate way assets, plant and equipment as determined by the regulations.