Auditoría integral a la Cooperativa de Ahorro y Crédito Minga Limitada, de la parroquia Lizarzaburu, cantón Riobamba, provincia Chimborazo, periodo 2015

Abstract

The integral audit of the Savings and Credit Cooperative Minga Limitada, of the Lizarzaburu parish, Riobamba canton, Chimborazo province 2015, was carried out with the purpose of evaluating the administrative, financial management and verifying fulfillment of the current legal regulations applicable to the entity. It was used research techniques such as observation to obtain preliminary information, interview that was applied to the manager, internal control questionnaires using the COSO III method, which were applied to the staff, in order to have a general perspective of the entity to be audited. The following findings were identified: the institution has a high percentage of overdue loans, due to the fact that the credit advisors do not adequately evaluate the payment capacity of the partners, the credit and collection manuals are outdated. In the financial area, the most material accounts were examined prior to a vertical financial study of the balance sheet, in the management audit flowcharts were used to determine the efficiency and effectiveness of the management, it was determined that there is an average of 83% compliance of the Laws and Regulations. To the cooperative's management is recommended to take into account the comprehensive audit report, with the objective of promoting the efficiency and effectiveness of the operations under the ethical and transparency principles; guarantee the reliability, integrity, and timeliness of the information.