Auditoría financiera a la Cooperativa de Ahorro y Crédito Alli Tarpuc Ltda., de la ciudad de Riobamba, provincia Chimborazo, período 2015

Abstract

A Financial Audit was carried out at the Alli Tarpuc Ltda. Savings and Credit Union, in the city of Riobamba, Chimborazo province, from January 1 to December 31, 2015, to determine the rationality of the balances presented in the financial statements by the administration and detected possible errors. For the development of de research, information provided by the staff of the institution as financial statements, receipts of income and expenses were used, the financial analysis was performed, the review of each of the accounts that make up the balance sheet, income statement and confirmation of balances to clients and financial institution. In this way, it was possible to show that the Alli Tarpuc Cooperative loses in this financial year, it maintains an increased default rate and records expenses whit no proof of support validate by the Internal Revenue Service. The directors of the Alli Tarpuc Cooperative should take into account the conclusions and recommendation issued in the final audit report for the purpose of implementing corrective actions to the irregularities found throughout the course of the examination, all in order to comply Objectives and allow timely decision-making.