Auditoría financiera en la Cooperativa de Ahorro y Crédito “CHUNCHI LTDA”. para la optimización de los recursos económicos y la adecuada toma de decisiones, durante el período 2010

Abstract

214 SUMMARY The present investigation was carried out to Financial Audit conducted at the Cooperative saving and Credit “Chunchi Ltda.” it was to Optimized of economic resources and decisions adequate, period January 1 to December 31, 2012, to auto-detect fraud and errors in accounting. All entities should carry out audits that evaluate the reasonableness of its financial statements and identifying the degree of compliance with internal controls and to determine their efficiency and reliability, for this, an Auditor must know, updated and applied inn professional auditing standards and national and international accounting. It was performed by areas: Cooperative does not have established policies governing the areas of available; it was found an error in calculating contribution “Account receivable partners administrative expenses”, credits appearing in the account is less than the actual; According to the analysis of depreciation by Audit; there is a minimal difference from what present accounting; in provisions for salary, for an error was detected in the calculation employer ́s IEES, so it is recommended to use the employee ́s total income increased by 12.15%, with that will achieve a successful value. Finally, it is recommended that any proper distribution of functions, easy to understanding and recognition of members and staff working in the state, also the creation of policies for the proper management and control of financial accounts.