Auditoría financiera a la Cooperativa de Ahorro y Crédito “Empresa Eléctrica Riobamba”, provincia de Chimborazo, período 2014

Abstract

The objective of this research is to perform a financial audit of the credit union "Empresa Electrica Riobamba" 2014 period, in order to express an opinion on the fairness of the financial statements. For the development of research auditing techniques applied, whereby objective and competent evidence was obtained, inductive, deductive and analytical methods used. Tools and research tools such as questionnaires, observation sheets and test sheets were also used. The results were issued in order to implement corrective to the weaknesses identified in the evaluation of internal control, identified critical areas, in order that they meet the objectives of the cooperative actions. We conclude that the internal control system was assessed, through which it was determined that the cooperative has a system of moderate internal control in the audit of the accounts that make up the financial statements noted that the cooperative takes its accounting records in accordance dictate what the generally accepted accounting principles and the Accounting Reporting Standards. It is recommended that Management implement adequate internal control to safeguard the resources of Cooperative and meet the objectives and goals set by the organization, the General Assembly of Members avails our recommendations and suggestions that we issued in the audit report In order to have mechanisms that serve to safeguard the resources and the proper implementation of the laws and regulations governing the cooperative.