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

Abstract

This degree work takes place at a financial audit to “Alli Tarpuc” Credit Cooperative of Riobamba city, 2013 period, in order to determine the correct application of the accounting principles and international standards on auditing, the current regulations and determine the reasonableness of the Financial Statements. Inductive and deductive method was used for the development, based on the financial statements were analyzed each of the accounts that had weaknesses in the procedures, the implementation of Internal Control questionnaires, papal, technical work and direct visit to the audited entity and make the review of the supporting documents, for the analysis of the procedures economic-financial management. It was determined lack of manuals and internal regulations to regulate the control of several accounts that do not allow a proper control of the resources which could cause loss or theft of resources. There is no control in granting the credits and deficiency in the documents of admission and withdrawal of money, high rate of non-performing loans. There are no bank reconciliations, assets are not depreciated in a proper manner as determined by the Organic Law on Internal Taxation and Regulation. Managers must prepare manuals and regulations to improve the procedures, in addition they should perform cash counts periodic and programed, monthly bank reconciliations, apply the credit regulations and depreciate the property plant and equipment as is determined by the applicable regulations.