Auditoría financiera a la cooperativa de ahorro y crédito Coorcotopaxi Ltda., de la provincia de Cotopaxi, cantón Latacunga del periodo 2017

Abstract

The general objective of this degree work was to conduct a financial audit of the COORCOTOPAXI Ltda. savings and credit union, belonging to the Latacunga Canton, Cotopaxi province, along the 2017 period. For this target, audit techniques to determine the reasonableness of the financial statements were applied. In the first approach, it was possible to know how the activities are developed within the Union; besides, concepts by several authors about the topic and the elements that are part of the financial audit phases were reviewed. Regarding the research methodology, it was used the qualitative and quantitative modality, the descriptive type was applied, and the inductive and deductive methods for obtaining information sufficient for the execution of the audit phases; the evaluation was applied to the structure of the internal control system resulting in the level of moderate 68% confidence with a moderate 32% risk. The first deficiency being the risk assessment; in the tests to the selected accounts, the verification of reconciliations to bank accounts appear without novelty, in the verification of fixed asset depreciations and the checking of general expenses, it was possible to know that there are non-backed up values; therefore, an audit qualified opinion was generated, concluding that the accounting-registers lack of supporting documents. It is recommended to register the supporting documents, to back each of the transactions up, in the case of not existing, present a certified copy.