Auditoría financiera a la Cooperativa de Ahorro y Crédito “Kury Wayta” Ltda. ubicada en la parroquia Ambatillo del cantón Ambato provincia de Tungurahua en el periodo comprendido entre el 01 de enero al 31 de diciembre del 2011

Abstract

The current research was focused on the Financial Audit to the saving and credit Cooperative Kury Wayta Ltd, located in Ambato, province of Tungurahua from January 1 st to December 31 st 2011, in order to determine the reasonableness of Financial States and also that contributes to taking decisions. The development of research was based on investigate to the qualified informants, which helped to formulate the problem statement, giving the opportunity to a judicious justification according to the problem solution, the instruments used were the Audit techniques like: interviews, surveys, observation. The methodology used was analytic, descriptive, deductive, bibliographic and of field. The analysis of the procedures and the revision of the support documents of economic-financial management, allowed to evaluate the Internal Control System by components, though it were obtained objective and competent proofs, in this way weaknesses in the financial resources administration were detected, the same were communicated appropriately through a letter to Internal Control Management. Finally, the results communication and the Audit report were made with conclusions and recommendations in order to stablish corrective actions to the found weaknesses Internal Control Evaluation, handbooks, policies and handle of accounts of the identified critical areas.