Auditoría financiera a la Cooperativa de Ahorro y Crédito Tungurahua Ltda. Del cantón Ambato provincia de Tungurahua período 2015

Abstract

The Financial Audit to the Cooperativa of Saving and Credit Tungurahua Ltda., of the Ambato Canton, Province of Tungurahua, period 2015: for the purpose of detecting possible frauds inside the company for its development there was used the internal control questionnaiere and the revision of the financial statements thus maintaining reasonableness of the information presented by the institution in such a way that allows us the best decisión making through the application of techniques, tests, processes of the operations, records and supporting documentation that sustain the economic facts, the correct use and on havind applied the Generally Accepted Norms of Audit, they will allow to obtain the findings in the audit verifying the grande of fulfillment of intenal controls and the legal dispositions of the institution. It is recommended to implement an internal control system to record the transactions facilitate the work to the accounting department, in addition to the change of personnel in accordance with their functions, which modifies the administrative politics to delimit fraudulent actions and to have a better handling of them out, Thus the presented financial information is constituted in a realible tool.