Auditoría financiera a la cooperativa de transportes Flota Babahoyo Interprovincial F.B.I provincia de Los Rios, canton Babahoyo, periodo 2021

Abstract

At present, the Flota Babahoyo transport cooperative does not have a financial audit, which means that the information is not timely and prevents an analysis at the time of decision-making, so this degree work was to conduct a financial audit of the Flota Babahoyo Interprovincial F.B.I., Transport Cooperative, Babahoyo Canton, Province of Los Ríos, Period 2021, to determine the reasonableness of the financial information in the entity. The research methodology had a qualitative and quantitative approach. The study population was the workers and the administration of the Transport Cooperative, fundamental the application of a documentary and field research to obtain the respective information through methods, techniques, and instruments, among which was the survey directed to the officials of the Cooperative, also an analysis of the financial statements, internal control questionnaires through the COSO II method and the classification of assets, establishing the levels of confidence and risk, which led to the determination of the findings such as failure to maintain an orderly file and a timely record of the contributions of each partner affecting its reliability. The financial information is not convenient, so it is generally impossible to analyze during decision-making; there is no control over fixed assets. It is recommended to maintain control over the files so that the Financial Statements present the reality of the Cooperative and also to use electronic corporate banking and the update of passbooks so that the records of the cash accounts are updated to date. The decision-making on the liquid values with which the transactions are supported is timely