Auditoría integral a la Cooperativa de Ahorro y Crédito Guamote Ltda., cantón Guamote, provincia de Chimborazo, período 2015

Abstract

The purpose of the present comprehensive audit applied to ―Cooperativa de Ahorro y Crédito Guamote Ltda‖, located in Guamote County, Chimborazo Province in the year 2015 is to determine the reasonableness of the financial information to establish the level of efficiency and effectiveness of the administrative and financial management, besides verify the level of compliance with the current legal regulations suitable for the entity. The research was carried out trough qualitative and quantitative procedures by using internal control questionnaires, based on the method COSO II, in addition to the substantive and compliance procedures, and Audit standards that allowed the evaluation of administrative information, as well as financial, management and compliance processes to determine the level of veracity, integrity and reasonableness; including the most relevant findings in the audit report, such as: the company does not have a risk plan that helps detect, prevent, mitigate and control the risks in which it could be immerse. On the other hand, the company does not have enough internal legal regulations to conduct its operations correctly, including observations that are supported on a series of evidences gathered which allowed establishing the respective conclusions and the following recommendations: the Institution must identify all the risks to which it is exposed and put them in a document that helps the timely identification, mitigation and prevention of them. It must also approve, document and disseminate manuals, plans, policies and procedures for the proper functioning of the entity.