Auditoría integral a la Cooperativa de Ahorro y Crédito Indígena SAC Ltda., del cantón Ambato, provincia de Tungurahua, período 2014

Abstract

In the present research was carried out an integral audit to the Cooperativa de Ahorro y Crédito Indígena SAC Ltd. for the period to 2014 in the city of Ambato, Tungurahua province, in order to verity the reasonableness of the financial statements, the levels of efficiency and efficacy, and compliance with internal and external regulations of the institution. Audit financial phases based on International Auditing Standards (IAS) and International Standards of Financial Informatics (ISFI) were used for the execution of the research work, as for the evaluation of the system of internal control COSO III method was applied, which helped to identify the shortcomings in the field financial, management, and compliance, concluding with a report and internal control chart in which proposed recommendations that contribute to the growth of the cooperative. Within the cooperative was observed deficiencies in the recruitment processes, selection and recruitment of staff for the different positions according to the profile, also the institution not to make an analysis and periodic control over the credit processes, it has made to increase the level of risk in placement and recovery of nonperforming, also identified that the processes of granting of loans and verification of documentation are being made according to the manual credits.