Auditoría financiera a la Cooperativa de Ahorro y Crédito “Sembrando un Nuevo País” del cantón Ambato, provincia de Tungurahua, periodo 2016

Abstract

The Financial Audit to “Sembrando un Nuevo País Ltda.” savings and loan in Ambato canton, Tungurahua province, 2016 is aimed to determine the reasonableness of the financial statements of the Company and to ensure that information is provided on a timelier basis, useful as well as adequate for opportune decision making. For the development of this research work, the treatment of the audit phases such as planning, execution and communication of results were carried out and the following techniques were applied like financial analysis, internal control questionnaires, financial indicators, with this the execution of the audit was conducted. The financial analysis helped to verify reasonable variations from period to period. By applying internal control questionnaires, compliance with policies, laws and regulations was verified. The efficiency and effectiveness of economic operations were analyzed through the financial indicators. The accounts that were examined are: Cash, Banks, Credit Portfolio, Obligations with the Public, Interests and discounts of Credit Portfolio and Operating Expenses. The inspection and investigation made it possible to point out findings such as: shortfall in cash count, inconsistency in bank balance and surpluses in passive interest rates. These findings were notified in a timely manner to the administration through an expert opinion. Respective conclusions and recommendations were stablished in order to take corrective action related to findings as well as to contribute in the financial year process which the company is carrying out.