Auditoría integral a la Cooperativa de Ahorro y Crédito “Pushak Runa Ltda.” del cantón Ambato, provincia de Tungurahua, período 2016

Abstract

In this work, an Integral Audit to Cooperativa de Ahorro y Crédito “Pushak Runa Ltda.” of Ambato Canton, Tungurahua Province, 2016 was carried out. The objective was determining the reasonableness of the balances, the existence and application of internal control, the adequate use of resources and compliance of current legal regulations. For the development of the Integral Audit, an Internal Control Evaluation was carried out through the application of control questionnaires based on the Internal Control Framework - COSO III. Similarly, the Financial Audit, Management Audit and Audit of Compliance were conducted. For which different research instruments such as the survey, interview and direct observation were used. In this way, there was enough and competent evidence. The following findings were found: There is no manual of functions that facilitates the selection and hiring of staff. Non-compliance with procedures established in the cash handbook because cash is not deposited within 24 hours in an integral manner. Furthermore, it does not count with management indicators that allow to identify the institutional performance and the fulfillment of objectives raised previously. Nonobservance of the internal regulations. Through the Final Report of Audit was established a set of conclusions and recommendations issued to the directors and staff working in the financial institution. The objective was to establish solutions that help mitigate the deficiencies found during the completion of the Integral Audit.