Examen especial al registro contable de la cuenta transitoria del Departamento de Cartera del Banco del Austro S.A. sucursal Puyo, durante el periodo 2014

Abstract

The objective of this special examination carried out to the Portfolio Department of Banco del Austro S.A. branch in Puyo, during the period 2014, aims to improve the accounting processes. It was developed based on Internal Control questionnaires, working papers and Generally Accepted Auditing Standards NAGAS applied to the Temporary account, which allowed to verify compliance with the legal and regulatory provisions applied in the financial institution, and this way evaluate the Degree of efficiency and effectiveness. The audit opinion is disclosed, which is reasonable except for the following findings: the contracted personnel are not qualified to assume high risk functions, there is no control in the management of the temporary account by the personnel in charge, there is no documentation that support Accounting transactions in the temporary account. Accounting records are not authorized by supervisory levels and accounting procedures are omitted. Labor instability due to turnover of staff and officers in charge of the Portfolio Department. The recommendation is to achieve the respective corrective actions, so that these inconsistencies can be countered by making timely decisions and thus improve accounting processes.