Auditoría financiera de la Cooperativa de Ahorro y Crédito Sumac Llacta Ltda., del cantón Riobamba, provincia de Chimborazo, periodo 2015

Abstract

The present investigation is focused on the financial auditing of the Cooperativa de Ahorro y Crédito Sumac Llacta Ltda; of Riobamba canton, Chimborazo Province, period 2015, the purpose was to carry out an integral diagnosis that allowed to know the situation of the Credit Union. For the evaluation, an Internal Control was performed using the COSO I method, vertical and horizontal analysis of the financial statements, supported by direct observation, surveys, interviews with managers to determine bankruptcies in the financial institution. The findings are: staff evaluations are not periodic and management does not foster an organizational culture with emphasis on integrity and ethical behavior, there are no policies or procedures for the authorization of administrative activities, the organization chart does not clearly reflect the lines of authority, responsibility and dependence of the officials, there is no plan of staff training, the selection process is not based on capacity and performance, officials are not aware of the objectives, mission and vision of the entity. It is recommended to the administration to plan periodic evaluations, publicize the manual of functions and responsibilities, to conduct trainings at least once a year, to create a department of human talent to obtain a better performance of the staff working in the financial institution.