Auditoría integral a la Cooperativa de Ahorro y Crédito “Sol de Los Andes” Ltda., cantón Riobamba, provincia de Chimborazo, período 2017

Abstract

The purpose of this research work is to provide a Comprehensive Audit to the COAC “Sol de los Andes” Ltda., Canton Riobamba, Province of Chimborazo, 2017, aimed at determining the reasonableness of the balances reflected in the Financial Statements, measuring the level of efficiency, effectiveness, ethics and economy of the use of its resources, the evaluation of the Internal Control System with the application of COSO II, and the level of compliance with current international and external legal regulations that govern its actions. For its development, the four phases of the audit are applied, such as Planning, Execution, Communication of Results, Monitoring, in the Planning phase, Utilization of Inspection Techniques and Observation of the facilities of the entity, as well as the interview with the Manager General. Among the findings, one can find the absence of evaluation and the follow-up of the functions assigned as the person in charge of the General Cash Account windows, as well as the income and the responses of the same. Decision-making, reflecting the lack of documents evidencing the actions and responsibilities that have been entrusted and delegated to the cargo personnel. The Integral Audit in the COAC has made it possible to carry out an evaluation of the financial, administrative and operational management, the Internal Control System and the Updating of Rules and Laws of the Cooperative Sector, Consequently, it is necessary to recommend to the Cooperative that this examination be carried out to establish risk levels and strengthen the entity as a whole, thus reaching the institutional goals some objectives.