Auditoría financiera para la Cooperativa de Ahorro y Crédito Riobamba Ltda., periodo 2019

Abstract

The present study was aimed to carry out a financial audit in Cooperativa de Ahorro y Crédito Riobamba Ltda., period 2019, where the reasonableness, transparency, authenticity of financial processes and their review according to legal regulations were known. The investigation was carried out through the application of the quantitative method that helped to gather information on how the accounting accounts were carried out. In addition to the application of the internal control questionnaire to the financial department, it was possible to know that they comply with all the financial procedures within the institution. For this reason, based on the analysis that was carried out, the main findings were known: in the internal regulations of the cooperative there are no additional percentages that allow the calculation of additional reserves to the optional one, in the bylaws, the option of having checkbook for partners is not included, so an adjustment to the internal regulations must be made. The financial department is recommended to manage the activities of the staff so that their financial statements are presented according to the established times and under the legal regulations in order to guarantee adequate decision-making processes fulfilling the main goal of being a leader within segment 1.