Auditoría financiera a la Cooperativa de Transporte mixto Dos de Agosto de Cajabamba, cantón Colta, provincia de Chimborazo, período 2015

Abstract

The present Financing Auditing to the Cooperativa de Transporte Mixto Dos de Agosto de Cajabamba, Colta Cantón, Chimborazo Province, 2015 period, has been developed determine the reasonability of the financing statements so as to improve the economic and financing activity. The used methods were direct observation and interviews to the Cooperative Manager and Accountant; the evaluation was carried out through the use of internal control questionnaires with the COSO I method; relevant information was collected for the auditing execution; auditing programs were carried out to determine the procedures to analyze and evaluate the financing statements. The performed procedures were applied in the summary and analytical certificates supported by the evidence obtained to evaluate their presentation with the determination of findings contributing to issue the auditing judgment. During the auditing execution deficiencies of the account. Cash Box, Fixed Assets, Income and Expenses were evident because of the lack of opportune and detailed records, back up documentation and updated balance; this is why, the management is recommended to receive the proposed recommendations such as: implementing and internal control systems, establishing norms and internal regulations for expenses, establishing a manual of functions and procedures, carrying out training to the members in accounting areas, carrying out a detailed record of all the fixed assets, updating their balance and conducing the corresponding adjustments for the presentation of reasonable financing statements.