Auditoría financiera a la Cooperativa de Ahorro y Crédito “26 de Septiembre Lázaro Condo Ltda.”, del cantón Chunchi, provincia de Chimborazo, periodo 2017

Abstract

In this research work, a Financial Audit was made to Cooperativa de Ahorro y Crédito 26 de Septiembre Lázaro Condo Ltds, of Chunchi Canton, Chimborazo province, period 2017 to determine the reasonability in the balances of the financial statements prepared by the administration to detect the existing shortcomings in it. The execution of the financial Audit applies to the areas: available, demandable, fixed assets, income and expenses, applying the use of techniques, audit procedures, evaluative methods of internal control, working papers, compilation of sufficient, relevant and competent information that helps the development of this work. In the development of the research work the information provided by the entity in terms of financial statements, income and expense receipts applying financial indicators and a vertical and horizontal analysis to main accounts of the Balance Sheet and Status of Losses and Profits was used. This is how to evidence that the financial entity shows several shortcoming such us: loss in the financial period, a high default rate, misuse of financial resources, lack of financial indicators. That is why, It is recommended to the directors of the financial entity to take into account the conclusions and recommendations contained in the final audit report with the purpose of implement corrective actions to the findings encountered during the audit examination to ensure the fulfillment of the goals and objectives that effect a timely decision making to the economic development of the entity.