Auditoria integral a la cooperativa de ahorro y crédito Jaspe Ltda del cantón Colta, provincia de Chimborazo, período 2021

Abstract

This degree work was carried out to conduct a comprehensive audit of JASPE Savings and Loan Cooperative LTDA located in Colta canton, in the period from January 1 to December 31, 2021, in which the operational, financial, and legal management of the institution could be measured. In the development of the degree work, research techniques were applied to obtain preliminary information for the result of the work used financial ratios, financial indicators, COSO I, internal control questionnaires, surveys, and interviews, thus allowing us to evaluate the administrative, financial and legal information, in this also verified the integrity, completeness, and reasonableness of the information presented by the entity, In the final report the findings, conclusions, and recommendations that could be found at the end of the audit are mentioned, in this work it was determined that in the cooperative there are anomalies which can be corrected if it implements rules to have adequate internal control, evaluating the staff periodically and disseminating among the councils the resolutions to improve the administrative and financial activities