Auditoría financiera a la Cooperativa de Ahorro y Crédito “El Buen Sembrador” Ltda., de la agencia Riobamba, provincia de Chimborazo, período 2012

Abstract

This thesis is a Financial Audit conducted at the Credit Union Credit “El Buen Sembrador Ltda., to improve financial management and assist in making decisions 2012 period, in order to detect posible errors in the accounts of the entity. For the development of this research policy the following information was provided directly by its staff, which helped formulate the problema by opening approach to judicious justification an objectives in line with the solution of the problem. It developed the theoretical framework ralating to financial audit by consultation literature; using techniques and methodologies needed to demonstrate the facts. The audit was performed by areas applying techniques through which competent objective evidence were obtained and thus could be detected that there were difficulties in the management of the financial resources, the same as were detailed through finding and promptly reported to the General Assembly of the members. The conclusions and recommendations were issued in order to establish corrective actions to weaknesses identified in the evaluation of internal control manuals, policy and management of accounts of the critical areas indentifies for the purpose of complying with objectives.