Auditoría financiera a la Cooperativa de Ahorro y Crédito “Pushak Runa Ltda.” del cantón Ambato, provincia de Tungurahua, período 2015

Abstract

The present research work consists of a development of a financial audit to the Cooperativa de Ahorro and Credito, Pushak Runa, Canton Ambato, Province of Tungurahua, 2015, its purpose is to determine the reasonability of the financial statements and proper management of its economic resources. For its development, the phases of the audit: Planning, Execution, and Communication Results were used by applying the use of techniques such as: internal control questionnaires by using the COSO II method and the evaluation of the financial statements, inspection and investigation, that allowed the compilation of the information to find critical points summarized in the final report. Weaknesses such as the lack of socialization of ethics code, manuals, staff policies and procedures, lack of improvement of credit policies and collections and errors in the system that are not corrected immediately were found. It is recommended to give a virtual or physical code of ethics, political manuals and procedures; In addition to conducting talks for their socialization in order to reduce costs and achieve increased efficiency in general and compliance with institutional objectives to assess current credit policies and collections to reduce the risk of default of payments.