Auditoría financiera a la Cooperativa de Ahorro y Crédito Nueva Esperanza Ltda., de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The objective of this study was to carry out a financial audit to Cooperativa de Ahorro y Crédito Nueva Esperanza Ltda located in Riobamba city, province of Chimborazo, period 2019. It was a descriptive and exploratory study carried out through deductive and inductive methods and techniques such as: a direct observation, an interview supported with questionnaires and surveys as tools to obtain concise and real results. The development of the investigation consisted of the planning and execution of the audit; through the application of surveys, to the employees and an interview to the general manager of the institution, financial and materiality analysis, evaluation of the most significant accounts to the financial statements, financial indicators. To evaluate the internal control system, questionnaires were used according to the COSO method II; with the following findings: lack of training for employees in accounting and tax matters; financial indicators are not applied on a monthly basis; the materiality of the accounts in the financial statements is not evaluated, the manual of procedures for the cash account is not updated, credit policies for overdue portfolios do not properly work. Based on the foregoing, it is recommended to update the cash, bank and credit manuals in accordance with what is established by current legal regulations, which must be approved by the authorities of the company and communicate them among the employees; The application of various monthly indicators must also be carried out, which will serve as a basis for decision-making by the institution.