Auditoría financiera a la Cooperativa de Transporte de taxis y camionetas “Los Tayos” de la ciudad de Puyo, año 2013

Abstract

This study focuses on a financial audit to the Transportation Cooperative of taxis and trucks, "Los Tayos", from Puyo City during 2013. This study has been conducted in order to improve the financial management and contribute to decision making for detecting any possible mistake in the accounting process into the entity. In order to conduct this research it was collected information coming directly from the personnel, which made possible to lay out the approaching problem by ensuring a comprehensive justification as well as clear objectives addressed to its solution. The theoretical framework was developed in accordance to the financial audit fundamentals by means of literature research as well as by techniques such as the observation and interview, including both, quantitative and qualitative methodologies by applying inductive and deductive modality, which were necessary to make the facts evident in a satisfactory way. The financial audit was applied to the following areas: Accounts receivable; emerging loans, accounts payable to suppliers, merchandise inventory and sales 12%. After having analysed these accounts; it is determined that the financial statements are reasonably presented in all the important aspects. It is concluded that there are weaknesses in internal control in each of the analysed accounts.It is recommended to undertake corrective actions for the weaknesses detected during the assessment of internal control for each one of the accounts, as well as the manuals-policies and management of the accounts of the critical areas identified in order to maketimely decisions.