Auditoría financiera a la Cooperativa de Ahorro y Crédito Unidad Educativa “Carlos Cisneros”, del cantón Riobamba, provincia de Chimborazo, período 2018

Abstract

The main objective of this research was to carry out an Audit of the Financial Statements of the Cooperativa de Ahorro y Crédito Unidad Educativa "Carlos Cisneros” from Riobamba canton, Chimborazo province during 2018. This study involves the different phases of the audit process and, subsequently, they facilitate the issuance of the audit report with their respective conclusions and recommendations on the reasonableness of the financial statements. Firstly, a preliminary visit to the "Cooperativa de Ahorro y Crédito Unidad Educativa Carlos Cisneros” was necessary to get previous information about the activities carried out in this entity. Then, surveys to the administrative personnel and the members of the cooperative were the starting point to create internal control questionnaires based on the Coso II model and its different components. Subsequently, there was a request for the financial documents with which the different processes of revision and evaluation were followed in the audit. Finally, the next step was to deliver the results involving the non-conformities detected during the audit execution process. These negative points focus on weaknesses of the established internal control because their financial statements look reasonable. Finally, it is worth recommending that the cooperative implement the corresponding internal control processes to achieve efficiency, effectiveness, and effectiveness in performing its operations.