Auditoría financiera a la cooperativa de ahorro y crédito Vencedores de Tungurahua Ltda., de la provincia del Tungurahua, cantón Ambato, del periodo 2018.

Abstract

The "Vencedores" cooperative is a financial institution that has been operating for more than fifteen years which presents several problems that affect the reasonableness of the accounting information, which is why the objective of this study was to carry out a financial audit at the Savings and Credit Cooperative "Vencedores" located in Ambato, province of Tungurahua, period 2018. The methodology used was a mixed investigation supported by a documentary and a descriptive field research, an interview, a survey and observation technique to obtain information about the performance of this organization. Once the audit phases were applied, it was determined that it has a confidence level of 66% and a risk level of 34%, being this considered as moderate. This occurred mainly due to the non-identification of risk events, the lack of evaluation processes and mechanisms to respond to the risks that the financial institution may face. The following accounts were selected to be evaluated: available funds, credit portfolio, obligations to the public, income and operational expenses. Regarding the available funds, it could be determined that the cash registers and bank reconciliations have been complied. As for the credit portfolio, it could be established that the records are not registered on time, affecting the balances and the expenses lack of supporting signatures. In conclusion, the institution has a qualified opinion, despite having errors mainly due to late registration of operations, the financial statements are reasonable, so timely registration is recommended, keep the signatures of responsibility and a documentary archive to meet with every security parameter for this financial institution.