Auditoría financiera al Banco Comunitario de Ahorro y Crédito Llangahua, parroquia Pilahuin, cantón Ambato, período 2014

Abstract

The present research work is a financial audit carried out at the Community Bank of saving and Credit Llangahua. It was for the optimization of resources and proper decision-making during the period from January 1 to December 31, 2014. It was also in order to detect potential fraud and errors in the accounts of the institution. For the development of the research were applied audit procedures such as internal control questionnaires and the analysis of the financial statements. It was because with the purpose of evaluating each one of the accounts from financial information. It was with the aim of getting relevant evidence needed for the application of the control tests about the achievement of the objectives. Thus is in the audit practiced to the community Bank it was obtained that do not have a suitable control internal which allows to determine the reasonableness of the information uploaded to the system accounting. This issue has caused that exists inconsistencies in the account balances box, banks, property and equipment and accumulated perceptions. This one made a harmful situation for the members of the institution. It is suggested to obey with the internal policies of the entity for the proper management and control of the posting accounts, in order to reach the objectives set by the posting accounts, in order to reach the objectives set by the institution.