Auditoría financiera a la Cooperativa de Ahorro y Crédito “Mushuk Yuyai Pastaza Ltda.” del cantón y provincia de Pastaza matriz Puyo, del periodo 01 de enero al 31 de diciembre del 2013

Abstract

This degree work is the realization of a “financial auditing to the Cooperative of saving and credit Mushuk Yuyai Pastaza Ltda. of the Canton and Province of Pastaza local Puyo, period 2013” to establish the reasonableness of the financial states. A descriptive research was made, deductive-inductive method, interviews and direct observation, also the financial states were analyzed. Concluding that the components: control environment has a confidence level of 57.14% moderate, while the level of risk is 42.85% moderate, the confidence level is 80%, and the level of risk is 20%. Talking about the third component which is control activities the confidence level is 66.66_% moderate, the risk level is 33.34%. The component related to information and communication represents the confidence level of 75% and risk level of 25%. Finally the fifth component that is internal control supervising and monitoring has a confidence level of 66.66% moderate, and the level of risk 33.34% moderate. The component which represents the higher level of confidence (high) with 80% is the risk assessment, while the component that represents the highest risk with 42.85% is the control environment. In short, if we analyze the internal control as a whole we can say that the presented level of risk is of 30.90% of moderate category and the confidence level is of 69.10% moderate.