Auditoría financiera a la cooperativa de ahorro y crédito Chibuleo Ltda., de la provincia de Tungurahua, cantón Ambato, parroquia La Matriz correspondiente al período 2017

Abstract

In the present study, a Financial Audit was carried out at the Cooperativa de Ahorro y Crédito Chibuleo Ltda., located in the province of Tungurahua, Ambato canton, parish La Matriz during the term 2017 to determine the reasonability and veracity of the accounting information. In this study, a survey was applied to know the importance to conduct a financial audit. In addition, the evaluation of the internal control system was developed showing a confidence level of 75.89% and low risk of 24.11%. It was determined the absence of a code of conduct, lack of a risk mitigation plan and sporadic monitoring processes that may affect the reliability of the internal control system. During the execution stage, it was found that some transactions related to loan portfolio accounts were reported as late, inclusively, an adequate portfolio recovery management system has not been generated which affects the financial operations of the institution. In conclusion, the absence of evaluation processes to employees in the accounting and operational areas affect the activities and the reasonability of the reported information. It is recommended to verify each one of the steps of the accounting process in order to avoid that problems occur again.