Auditoría integral a la Cooperativa de Ahorro y Crédito Ambato Ltda. provincia de Tungurahua cantón Ambato, período 2019

Abstract

Ahorro y Credito Ambato Ltda.” Province of Tungurahua, Canton Ambato, period 2019 evaluating the financial processes that mark the reliability of the financial statements, internal control, compliance with the objectives set and the internal policy for the generation of information for management decision making, to obtain information, a mixed research was applied, since not only realities were reviewed but also the monetary data provided by the cooperative, the methods were inductive-deductive, supported by the techniques of interviews applied preliminarily, a survey of the cooperative's employees and observation, which was an integral part of the process, in relation to the proposal, the audit phases allowed the access of sufficient evidence and thus to have a reasonable security for the fulfillment of the proposed objectives, such as preliminary visit, planning, evaluation of the internal control structure, execution, an examination of the main accounts of the Balance Sheets that was carried out. The performance level of the personnel was measured using indicators to determine the extent to which they are meeting the objectives and to determine the degree of compliance with the regulations governing the institution, and the audit report was presented in the communication of results, which included the audit findings. The conclusions and recommendations were issued with the purpose of carrying out corrective actions to the weaknesses found in the evaluation of internal control, as well as the critical areas identified throughout the development of the examination, all this with the purpose of complying with the institutional objectives