Auditoría integral a la Cooperativa de Ahorro y Crédito “Antorcha Ltda.”, del cantón Quinindé, provincia de Esmeraldas, período fiscal 2016

Abstract

The present integral audit to the "Antorcha" savings and credit cooperative Ltda., of Quininde canton, in Esmeraldas province, fiscal year 2016, It has the purpose of qualifying the efficiency, effectiveness and economy in the administrative management , operational, financial and the legal compliance s diligences carried out by the cooperative for a timely decisions acquisition. To the audit development, the internal control evaluation was made by making exams, a study of the financial statements was carried out and an accounting accounts were checked and the efficiency degree was analyzed, effectiveness and economy through indicators for its measurement which allowed to identify the following findings : it does not have an ethic and conduct regulation, there is an inadequate functions segregation, it lacks an insecurities mitigation plan and control policies in the institution movements, lack of personnel evaluation, surprise cash balances are not carried out, inadequate control in the corporate checks authorization , bank reconciliations carried out by the same personnel,It has a not so clear and developed visión, Budget inexistence, operational plan and strategic plan, It has long delays in credits acquisition, and It does not have an evaluation and granting credit correct methodology . Concluding that the comprehensive audit allowed each of the work areas to be evaluated, defining the results determined in the audit report, the recommendation is to counteract revealed deficiencies in addition to mitigating identified risks that may cause future damages to the cooperative.