Auditoría financiera al Sindicato de Choferes Profesionales del cantón Quero, provincia de Tungurahua, periodo 2016-2017

Abstract

The purpose of this study was to carry out a financial auditing process to determine the efficiency of financial statements at the Professional Drivers Union located in Quero, province of Tungurahua through the application of auditing tools and procedures to guarantee the management, regulation and control of the institutional financial statements. To do this, the following techniques were used: interviews and surveys that were applied to the associates and manager of the institution. Once the information was collected, the procedures and indicators were analyzed to verify the materiality of accounts and the reasonable use of the institutional financial resources which allowed to verify a lack of control during all the economic transactions that were generated in the institution along with poor decision-making processes based on unaudited financial statements. A moderate level of confidence and a medium risk were obtained according to the application of internal control. By applying financial auditing stages, the need for fluency in accounting information was determined. It is recommended to hire permanent professionals in the accounting area to prevent that the lack of control during activities, transactions and operations impede to be aware of the situation and reliability of the financial statement accounts