Auditoría financiera a la Cooperativa de Ahorro y Crédito San Francisco Ltda., del cantón Ambato, provincia de Tungurahua, período 2016

Abstract

The purpose of this research work is to carry out a Financial Audit of the Cooperativa de Ahorro y Crédito San Francisco Ltda. in the Canton Ambato, Tungurahua province. To determine the reasonableness of the financial statements for the 2016 period. For the development of the degree work, an interview was conducted with the legal representative of the cooperative, where failures could be identified in the accounting process. In the development of the financial audit phases, the internal control system was evaluated, resulting in an adequate control environment, the risks are known and prepared to face them, the internal processes are not applied as mandated by the manuals, there is no timely information. In the execution phase, the documentation of the accounts to be intervened was requested, defining the following: lack of supporting documents, the opinion is with exceptions except for the deficiencies, the financial situation of the San Francisco credit union Ltda. As of December 31, 2016. Are following generally accepted accounting principles. It is recommended that corrective actions be applied on time, a report is sent to senior management, making known the deficiencies and the outstanding solutions as a mechanism for continuous improvement, to define the functions and maintain an orderly file that supports the transactions made under your responsibility, in order that in subsequent evaluations there is no current error