Auditoría financiera a la Cooperativa de Ahorro y Crédito “País”, cantón Riobamba, provincia de Chimborazo, periodo comprendido del 1 de enero al 31 de diciembre 2021

Abstract

This degree work was carried out with the purpose of preparing a Financial Audit for Cooperativa de Ahorro y Crédito “PAIS” Ltda, located in Riobamba canton, Chimborazo province, period 2021., in which it was possible to determine the reasonableness and veracity of the accounting and financial information presented for correct decision-making. In the development of research work, surveys were applied to the officials of the accounting department, an interview to the manager, in addition to the analysis of the financial statements, internal control questionnaires through the COSO II method and financial indexes were made, thus allowing the evaluation of financial information. In this, the veracity and reasonableness of the information presented by the entity was also verified, where the obtained results at the end of the financial audit are mentioned in the final report, in this work it was possible to determine the following findings, not accounts receivable reports are prepared monthly by age of balances, periodic confirmations of balances are not made with creditor partners, collection expectations are not met. To improve the financial and administrative management of the entity, the respective conclusions and recommendations were raised, which are detailed in the final audit report.