Auditoria financiera a la cooperativa de transporte interprovincial Chimborazo de la ciudad de Riobamba periodo 2021.

Abstract

"Cooperativa de Transporte Interprovincial Chimborazo" is a company with years of experience, specializing in the transport and shipping of parcels in Ecuador committed to the needs of its customers, so this research work had as its general objective to conduct a financial audit of Cooperativa de Transporte Interprovincial Chimborazo of Riobamba city, period 2021, to evidence that the cooperative does not register and review the resources budgeted at the beginning of the fiscal year, in addition, there is no adequate control of income, expenses and expenditures presented by the cooperative, likewise the cooperative does not make records in the operations it performs daily, which directly affects the financial statements do not show the real situation of the company. A mixed research approach was applied with a descriptive, bibliographic, and field research type. The population was composed of 12 employees of the cooperative with the application of the inductive and deductive methods with the use of observation techniques, interviews, and surveys with questionnaire instruments. Under this methodology, it was obtained as a conclusion that according to the application of the financial audit to the different departments of the cooperative and according to the phases of the audit, the same that reflects that the attached financial statements present fairly all the important aspects, as well as the financial situation of Cooperativa de Transporte Interprovincial Chimborazo as of December 31, 2021, as well as its results and its corresponding cash flows for the year ended on this date, by the International Financial Reporting Standards