Auditoría financiera a la Cooperativa de Ahorro y Crédito Producción Ahorro Inversión Servicio “P.A.I.S. Ltda.” del cantón Riobamba, provincia de Chimborazo, período 2016

Abstract

The aim of this work is to perform a financial audit of the “Cooperativa de Ahorro y Crédito Producción Ahorro Inversión Servicio P.A.I.S. Ltda.”, in Riobamba city – Chimborazo province- in the period 2016, with a main purpose of determining the reasonableness and veracity of the accounting and financial information for the correct decision – making. This research was developed by applying the qualitative approach for the efficiency and effectiveness analysis in the financial objectives proposed by the Cooperativa, whereas the quantitative approach was used in the analysis of the information related to the accounting accounts examined. Besides, a field research was made to analyze the important processes developed in the entity. Among the main deficiencies identified are the lack of a responsible person in the cashier area, the absence of surprise cash audits, reconciliation made by an accountant who registers and manages the bank funds, outdated credit manual, there are no names that supports the legality signatures in cash closures. Depending on the results, the recommendations included in the audit report are considered important for the COAC P.A.I.S. Ltda.´s administration to guarantee compliance with the objectives and goals stated financially. Keywords: