“Auditoría financiera a la Cooperativa de Ahorro y Crédito “San Jorge” Ltda., del cantón Riobamba, provincia de Chimborazo, período 2019 – 2020”

Abstract

The execution of the financial audit of Cooperativa de Ahorro y Crédito San Jorge Ltda, period 2019 - 2020, determined the reasonableness of the Financial Statements that support the management of the resources entrusted from the cooperative entity, the information proceeding to the execution of the financial operations was obtained through the application of auditing techniques as determined in the Generally Accepted Auditing Standards, Accounting Principles and Financial Control Standards and Provisions within the Ecuadorian legislation and those established by the Secretariat of Popular and Solidarity Economy, which revealed the inconsistencies in the operating system, causing delays in the processes, on the other hand, the inappropriate management of the Property, Plant and Equipment account does not present conclusive information on the existing Assets, causing unrealistic calculations in the depreciation of the assets owned by the cooperative. This has led to the issuance of a qualified report due to the accounting affectation in the records and procedures mentioned. In this regard, it is concluded by indicating the lack of guarantees in the treatment of certain accounting processes that require reliable management of the information for timely decision-making, or the adoption of corrective measures aimed at offering an efficient performance in the accounting aspects and the appropriate management of economic resources.