Auditoría financiera a la Cooperativa de Ahorro y Crédito “Nizag” Ltda., del cantón Alausí provincia de Chimborazo período 2013

Abstract

The audit is systematic process which involves in obtaining and evaluating objectively compliance with the institutional goals and objectives, and gives the reasonableness of the financial statements. This thesis is a Financial Audit conducted at the “NIZAG” Credit Union Ltda in order to give the reasonableness of the financial statements and taking the correct decision, during the period 2013. For the development of this research provided data directly by administrative and financial staff was investigated, which helped to carry out the research. The reference framework was developed about the financial audit by bibliographic references using techniques and methodologies to demonstrate the facts. The financial audit was performed by the following areas: assets, liabilities, equity and income and expense accounts. The evaluation supports the tools used regarding financial analysis as: cash count, bank reconciliations, vertical and horizontal analysis and evaluation of financial indicators. The conclusions and suggestions were issued with the purpose of establishing corrective actions to the weaknesses identified during the evaluation of internal control for each one of the accounts, hand-policy and management of accounts from the critical areas identified in order to make timely decisions.