Auditoría financiera a la Cooperativa de Transporte Cevallos Quero del cantón Cevallos, provincia de Tungurahua período 2015

Abstract

The current research is based on a Financial Audit for the Cevallos-Quero Transport Company from Cevallos, Tungurahua Province, during the period 2015; its purpose is to determine the financial information reasonability in the company. For its development, it was necessary to carry out an analysis of the financial states and internal control questionnaires with the use of COSO I method and the assets classification; in this was, it was, it was possible to establish the level of reliability and risk as well as the SWOT analysis to know the situation of the company. This allowed determining that the findings such as lack of an ordered file and an opportune contribution register of each member affect the reliability of the company. The financial information is not opportune, that is why it is not possible to carry out an analysis when making decisions; in addition, there is no any control on fixed assets. It was established that the Cevallos- Quero Transportation Company has deficiencies on financial information since it does not have an ordered file as well as an opportune register of the transactions, situation that affects its reliability. It is recommended to have a file control, so the financial states reflect the real situation of the company. In addition, electronic banking and passbook updating must be used, so that the available cash/bank accounts are updated and the decision making over the net values that represent a support for the transactions can be opportune.