Auditoría financiera a la Cooperativa de Ahorro y Crédito Guamote Ltda”. matriz Guamote, provincia de Chimborazo, correspondiente al periodo del 01 de enero al 31 de diciembre del año 2015

Abstract

The present financial audit performed to the Cooperativa de Ahorro y Credito Guamote, Guamote matrix, Province of Chimborazo, relating period from January 01 to December 31 of the year 2015, for the purpose of verifying if the financial statements are presented faithfully its financial situation and determine the reasonableness of the same. The researcher applied Internal Control questionnaires using the COSO I method, it is subject to Auditing Standards and Accounting National and International, also a survey was done by Mr. Manager of the entity and the same way interviews to all staff members of each corresponding area of the cooperative. The financial audit was practiced by areas, the cooperative is not provided with established polities that regulate the area of the available one, it was found an error in the calculation of account, contribution by partners administrative expenses receivable, the balance appearing in the account is less than the actual, in accordance with the analysis of the depreciations performed by the Audit, there is a minimum difference with regard to what was presented accounting. The process of financial audit conducted to this entity had of information limitations, which is described in the audit report presented. It is recommended to the administration to have all information accounting-financial in order that the internal or external or external users can make use of the same avoiding future problems with control entities and audits later.