Auditoría financiera a la Cooperativa de Transporte de Carga en Volquetas Rio Napo, del cantón Tena, provincia de Napo, período 2017

Abstract

The purpose of this degree work was to carry out a Financial Audit at the Cargo Transport Cooperative of dump trucks in Rio Napo, Tena Canton, Napo Province, 2017, to determine the reasonableness of the financial statements. The research techniques that were used were direct observation for the visual verification of the cooperative's daily activities to identify errors in the administrative and financial processes, an interview guide that was applied to the legal representative to know how the internal activities are carried out, Surveys of financial personnel were also carried out in order to identify the processes of application of accounting standards, tax provisions.The findings were: absence of an orderly file of the documents that support the accounting records, a reduction table of fixed assets has not been prepared, monthly bank reconciliations are not elaborated, so that all the operations, transactions are unknown are they are not registered at the time of their executive due tomultiple functions. For this reason, a financial audit was carried out by means of control questionnaires with the COSO II approach, elaboration of work papers, as well as activities of evaluation of the internal control of the accounts to determine their operation, preparation of financial indicators to determine the use of the resources and the analysis of their balances presented by the accounting area to determine their reasonability. In conclusion, the accounting process has not been developed in a timely and efficient way affecting the development of ordinary activities, so it is recommended to conduct a training on the operation of the internal control system, so that it is subsequently subject to evaluations and the actual facts that have been reported in the accounting process and affect the reasonability of the financial information.